apportioning profits to basis periods
Illustrates the mechanics of allowing ESC B11 spreading relief with 5 different examples.
This subject tells you about the form P35D process when dealing with employer overpayments after the annual return has been processed.
Extra information: glossary: E
This subjects provides 4 examples to show when ESC A19 ‘exceptional circumstances' apply.
Payment – overpayments (A-C): Overpayments (Introduction)
Extra information - miscellaneous information: When tax credits element eligibility can end
who is entitled to autocredits
NIM24050 - Class 4 NICs: structure from 6 April 2003: Class 4 rates and limits from 6 April 2003 onwards The following table provides the relevant Class 4 NICs percentages and corresponding Lower and Upper Profit …
EIM74057 - The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: section 579CA example Mr Smollett, who is aged 56 (so has reached normal minimum pension age) and has lived all…
Changes - miscellaneous (A-F): Age-related WTC eligibility (Info)
RPSM13102550 - Technical Pages: International: Application of charges to non-UK schemes: Lifetime allowance: Example 1 of the relevant relieved amount Example 1 of the relevant relieved amount Carmine has a fund …
Claims - capture (L-P): Personal Acting Bodies - Incomplete Applications work list items (AG)
RPSM17100020 - Technical pages: Treatment of persons at age 75: Introduction This guidance covers individuals who reached age 75 between 22 June 2010 and 5 April 2011. For individuals who reached age 75 before 22 …
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 …
Minutes of the Employment Consultation Forum 200613
Minutes Collection of Student Loans Consultation Group 4 december 2012
HMRC Research Report: findings from the qualitative follow up research with Small and Medium Sized Enterprises who took part in the Compliance Perceptions Survey
Minutes - Collection of Student Loans Consultation Group 18 September 2012