RPSM15108020 - Technical Pages: Special annual allowance: Relevant refund amounts: Contributions refund lump sum This guidance only applies for the 2010-11 and 2011-12 tax years. Contributions refund lump sum [para…
National Insurance Contributions Series CA 16 Appropriate Personal Pension Scheme Procedural Guidance Manual Contents Abbreviations page 5 Glossary of terms page 6 Chapter 1 - Introduction page 7 About this manual …
Message Implementation Guidelines
Research with recipients and suppliers of commercial land and buildings to understand the impact of the option to tax measure.
HMRC Research Report: findings from the qualitative follow up research with Small and Medium Sized Enterprises who took part in the Compliance Perceptions Survey
Employee's Guide to Minimum Contributions
This subject explains the special rules for coding where an individual is liable at the higher rate of tax.
2013-14 Employers' end of year forms and 2014-15 record keeping
Passported benefits – Healthy Start vouchers: Healthy Start vouchers (Info)
Customer living in the Other Member State and claiming family benefits under Derived Rights
Payment – overpayments (F-P): Overpayments - notional entitlement (Info)
This subject is about issuing returns other than at the annual bulk issue date.
Passported benefits – exemption / health costs: Exemption certificates - health costs
Specialist areas – International Claims: Manually paying WTC and CTC together
Miscellaneous (W to Z): Withdrawing from tax credits
Pre award claims – Customers are subject to immigration control - Zambrano
Persons from abroad – pre award claims – joint claim – one customer is subject to immigration control – no child responsibility