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Claims / reliefs: CTSA claims frameworks: legislation

This subject lists the legislation relevant to the CTSA Claims Frameworks section of the COTAX Manual.

Returns: individuals returns: arrears of pension and pay (Action Guide)

This Action Guide tells you what to do where the overpayment arising (where an SA return indicates that a payment of arrears of personal pension has been received, and excludes the income that relates to earlier years),…


introduction to the rules governing disclosure of avoidance schemes

Employer records: maintain employer record: cessation of an employer record

This subject tells you about ceasing an employer record.

Returns: individuals returns: arrears of pension and pay

This subject discusses payment of personal pension arrears and SA.

Close companies: loans to participators and arrangements conferring benefit on ...

A company can give effect to a claim under CTA10/S458) in its CTSA if the claim is included (by amendment or otherwise) in the return for the period in which the loan was made and relief is due at the time the claim is …

VAT Personal Export Scheme

VAT Notice 707 What you need to know about using the Personal Export Scheme to buy or sell a car VAT-free in the UK for removal from the EU.

WIT permanent guidance

Taxpayer Amendment A company can amend its return at any time within 12 months of the statutory filing date where there is no enquiry into the return. This time limit is not extended if the company delivers the return

Stamp duty land tax avoidance

retrospective changes to section 45 of the Finance Act 2003

Concluding an Enquiry: SA Legislation: SA Closure Notice - Claim/Election not in Return

EM3860 - Concluding an Enquiry: SA Legislation: SA Closure Notice - Claim/Election not in Return TMA70/SCH1A/PARA 7 and 8 Where your enquiry is into a claim or election which is not included in a return your closure…

Inland Revenue

_ Tax and Procurement – Summary of Consultation Responses __ Summary of consultation responses 20 March 2013 1 Contents Page Introduction 3 Chapter 1 Overview 4 Chapter 2 Key Issues arising from consultation 5 Chapter…

Manage work: work management: contents

This section of the SA Manual is about SA Work Management.

Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80

what happens if he initial assessment was made on a contingent, uncertain or unascertained consideration at the effective date of the transaction

Recent updates to the Self Assessment Manual

Details of updates published in the Self Assessment Manual on 5 October 2012

Directions under regulation 189 and 205B of the Income Tax (Pay As You Earn) Regulations ...

Directions under regulation 189 and 205B of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) and regulation 1(2) of the Social Security Contributions Regulations 2001 (S.I. 2001/1004)

Life Insurance Apportionment Rules

Life Insurance Apportionment Rules

SI/SR Template

STATUTORY INSTRUMENTS 2012 No. VALUE ADDED TAX The Value Added Tax (Amendment) (No. X) Regulations 2012 Made -- 2012 Laid before the House of Commons 2012 Coming into force -- October 2012 The Commissioners for Her …

Overview of Tax Legislation

Overview of Tax Legislation and Rates 21 March 2012 Official versions of this document are printed on 100% recycled paper. When you have finished with it please recycle it again. If using an electronic version of the …

Life Assurance Manual (“LAM”)

Chapter 2: General Structure of Life Assurance Taxation Who Can Write Life Assurance Business? Position in Law 2.1 Life assurance business may only legally be carried on in the United Kingdom by a person if it falls …

Notes for Payroll... Series 10 Number 24.doc

- 1 - Notes for Payroll Software Developers SERIES 10 – NUMBER 24 July 2005 Contents: 1. Online filing 1.1 2004-05 Employer’s Annual Returns 1.2 2005-06 Employer’s Annual Returns 1.3 2005-06 Test Services 1.4 Amended