If you’ve started self-employment, you can now register online for business taxes. Read this guide to find out how
Need help with your Self Assessment? Find out what you need to do, when and how.
Read about new flat rates expenses for your 2013-14 tax return if you’re self-employed or a business partner
Find out about simpler cash basis accounting for your 2013-14 tax return. You can use 'cash basis' if you're self-employed and have income of £79,000 or less a year.
This subject explains the primary legislation for income-contingent Student Loans.
Removal of exemption if remittance basis charge is cancelled
for carry-back claims the later year is the year of claim not the earlier year
an overview of how farmers' averaging interacts with self assessment
Details to be shown on a VAT invoice
a ‘taxpayer notice' is a written notice to a person requiring them to provide information or produce documents reasonably required to check their tax position
the penalty rules for failure to pay annual tax on enveloped dwellings (ated) on time came into force
VSME21000 - Check on business activities: repayment traders a repayment trader is defined in V1-28 Registration as a trader whose deductible input tax regularly exceeds output tax; a trader classified as a repayment…
This page covers how relief is claimed and to which year it relates
Details of updates published in the Self Assessment Manual on 06 september 2013
This subject tells you how to amend a Regulation 80 determination on appeal.
Assessment The word ‘assessment’ is used here to cover any event that creates or amends a tax charge for a CTSA AP and includes A Revenue Determination A self assessment A correction notice to a return A Taxpayer …
the key features of self assessment
This subject explains claims to error or mistake relief in respect of errors or mistakes made in claims or returns.
The penalty rules for failure to pay income tax liable under the Registered Pension Scheme (RPS) in full and on time start for payments due on or after 30 September 2010
CH153510 - Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Overview The penalty rules for failure to pay Bank Payroll Tax (BPT) on time start on 31 August 2010 and apply to the…
CISR75050 - Deductions: SA subcontractors: refusal of all or part of claim to credit or repayment CISR75600 Action guide contents An officer may allow less credit or repayment than is claimed in an SA return, for …
EM3906 - Concluding the Enquiry: Calculation of Duty Lost: Time Barred Claims - Companies FA98/SCH18/PARA 61 FA98/SCH18/PARA 62 FA98/SCH18/PARA 63 FA98/SCH18/PARA 64 FA98/SCH18/PARA 65 FA98/SCH18/PARA 71 …
GIM11130 - Captive insurers: controlled foreign companies (CFCs): funded accounting: tax rules: time limits for enquiries, returns and payment of dividends where the CFC fails to pay a dividend under the acceptable …