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Farming: method of allowing spreading relief

Illustrates the mechanics of allowing ESC B11 spreading relief with 5 different examples.

Employer returns: employer return - overpayments: form P35D

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

Extra information: glossary: E

Reconcile individual: HMRC delay: ESC A19: exceptional circumstances - examples

This subjects provides 4 examples to show when ESC A19 ‘exceptional circumstances' apply.

Payment - overpayments (A-C): Overpayments (Introduction)

Payment – overpayments (A-C): Overpayments (Introduction)

Extra information - miscellaneous information: When tax credits element eligibility can end

Extra information - miscellaneous information: When tax credits element eligibility can end

Credits: post 1975 credits: autocredits

who is entitled to autocredits

Class 4 NICs: structure from 6 April 2003: Class 4 rates and limits from 6 April 2003 ...

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 …

The taxation of pension income: Pensions taken as flexible drawdown: temporary non- ...

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)

Changes - miscellaneous (A-F): Age-related WTC eligibility (Info)

Technical Pages: International: Application of charges to non-UK schemes: Lifetime ...

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

Claims - capture (L-P): Personal Acting Bodies - Incomplete Applications work list items (AG)

Technical pages: Treatment of persons at age 75: Introduction

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 …

Technical Pages: Special annual allowance: Relevant refund amounts: Contributions refund ...

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

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 …

Coding: coding: general principles: higher rate individuals

This subject explains the special rules for coding where an individual is liable at the higher rate of tax.

Minutes of the Employment Consultation Forum 200613

Minutes of the Employment Consultation Forum 200613

Minutes Collection of Student Loans Consultation Group

Minutes Collection of Student Loans Consultation Group 4 december 2012

HMRC Compliance Perceptions Survey: Qualitative follow up research with SMEs

HMRC Research Report: findings from the qualitative follow up research with Small and Medium Sized Enterprises who took part in the Compliance Perceptions Survey