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Captive insurers: controlled foreign companies (CFCs): funded accounting: tax rules: time ...

GIM11120 - Captive insurers: controlled foreign companies (CFCs): funded accounting: tax rules: time limits for enquiries, returns and payment of dividends where it is not established whether the non-resident company …

Record Keeping: How long must records be retained for: Stamp duty land tax

CH14940 - Record Keeping: How long must records be retained for: Stamp duty land tax A person who is the purchaser in a land transaction must keep relevant records in connection with that transaction, see CH12600, …

Marine voyages - excise duty relief for mineral (hydrocarbon) oil

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Marine voyages - …

Marine voyages - excise duty relief for mineral (hydrocarbon) oil

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Marine voyages - excise duty relief…

Transfer of liability: regulations 72/81 and SA: introduction

This subject is a general introduction to Regulation 72 / 81 and SA.

Special Commissioners: The Hearing: Onus of proof

Appeal, Special Commissioners, Hearing, Onus of Proof

General Commissioners: Conduct of hearing: Onus of proof and the evidential burden

Appeal, General Commissioners, Hearing, Onus of Proof

Assessments: assessments within SA: pensions etc taxable on the amount accruing in the year ...

This subject tells you about assessments when the 'accruals basis' applies on pensions etc

Unsuccessful Attempts to make a Claim or Election: Late Claims - Enquiry Into

SACM10050 - Unsuccessful Attempts to make a Claim or Election: Late Claims - Enquiry Into Claims made outside a return Where a customer makes a claim outside the statutory time limit and we do not accept it, the …

Repayments / reallocations: overpayments: general: overpayments that cannot be handled ...

This subject tells you about overpayments that cannot be handled automatically.

Transfer of liability: regulations 72/81 and SA: amending tax credit

This subject explains how a tax credit can be amended following a ruling under PAYE Regulation 72, 80 or 81.

Indirect taxes: processing issues: VAT returns

INS12701 - Indirect taxes: processing issues: VAT returns Mismatch returns Error returns Replacement returns Re-input returns Initial action Authorisation levels Duplicate returns Facsimile and photocopy returns

Revised guidance on avoidance schemes involving transfer of corporate profits

Revised guidance on legislation published on 19 March 2014 on section 1305A on transfer or corporate profits.

Schedule 2 share incentive plan (SIP): Schedule 2 SIP: assessment of penalties

this section explains the position in relation to retrospective amendments and amendments affecting existing awards

CT Pay and File: returns / notices: return handling: logging and capturing returns: action ...

This Action Guide gives guidance on logging and capturing returns and relates to CT Pay and File APs

Interest, penalties and surcharge: penalties: late payment penalty trigger date

This subject provides information about late payment penalty trigger dates.

Case records: RLS addresses: forms

This subject lists the forms relevant to the RLS addresses section of the manual.

Working the Enquiry: Joint applications to the tribunal during an enquiry

The taxpayer and HMRC may make a joint application to the tribunal to decide any question arising in connection with the subject matter of an enquiry into a taxpayer's return at any time during the enquiry