HMRC Search

Your Search Results

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.

Corporate members: stop-loss contracts

LLM4155 - Corporate members: stop-loss contracts (Subject to the anti-avoidance rules described below, this page applies only to stop-loss insurance taken out on or after 6 December 2011) Stop-loss premiums Prior …

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

Example 1

Example 1 AP 01/04/2007 to 31/03/2008 Profits chargeable £325,000.00 at 30% Less Marginal Relief Tax payable £97,500.00 £29,375.00 £68,125.00 Tax paid on due date 01/01/2009 Return filed on 31/03/2009 Postings 01 PYT …

Remittance Basis: Accessing the remittance basis: Claiming the remittance basis: Making a ...

RDRM32020 - Remittance Basis: Accessing the remittance basis: Claiming the remittance basis: Making a claim UK resident individuals who meet the status conditions RDRM32010 (not ordinarily resident and/or not …

Overpayment relief: Discovery assessments

SACM12165 - Overpayment relief: Discovery assessments From 1 April 2010, persons may claim overpayment relief for any period provided that they are within time to do so, see SACM12005-15. An overpayment relief claim…

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

GIM11110 - Captive insurers: controlled foreign companies (CFCs): funded accounting: special tax rules: time limits for enquiries, returns and payment of dividends where an acceptable distribution policy (ADP) is …

Types of assessment: Prime assessment information: Inhibit automatic issue of an assessment

VAEC2150 - Types of assessment: Prime assessment information: Inhibit automatic issue of an assessment A trader has a legal obligation to submit VAT returns. However, it should be recognised that there is a risk in …

Recent changes to the Self Assessment Manual

Details of updates published in the Self Assessment Manual on 01 november 2013

Transfer of liability: regulations 72/81 and SA: regulation 72(5) condition A direction

This subject provides information on directions under Regulation 72(5) condition A.

Employer returns: record receipt of employer return: form P228

This subject tells you about the use of form P228 when recording the receipt of an employer return.

Insolvency vision screens

oustanding liability table (ol) screen