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 …
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 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