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Transfer Pricing

Transfer Pricing Practical Application of the new UK to UK Transfer Pricing Legislation in the Lloyd’s Market 1. Introduction 1.1 Pre 2004, transactions between UK persons were exempt from the transfer pricing …

Debt and return pursuit: miscellaneous charges: Section 350 Assessments

Section 350 charges, how they are presented, when they are due.

CIS: penalties: introduction

Types of penalty and how calculated

Corporation Tax self assessment (CTSA): group relief - general: surrender of losses

Consent to surrender may relate to a trading loss which has been allowed for a later accounting period(s) under ICTA88/S393 (1).

Late Return Automatic Penalties: Definition of a new contractor and the capping of CIS ..

Late Return Automatic Penalties: Definition of a new contractor and the capping of CIS penalties

Returns: view and amend return: claims to overpayment relief

This subject explains a taxpayer's rights to claim error or mistake relief.

Reliefs against Controlled Foreign Companies' tax: Restriction on relief claims

CFCs - Restriction on relief claims - A claim to relief under ICTA88/SCH26/PARA1 should not be admitted to the extent that it includes an amount of a relevant allowance which has been used in some other way.

Compliance: employer compliance: recovery of unpaid student loans

This subject explains the process of recovering unpaid student loans.

Compliance: enquiry work: S12AC enquiries completed (partnership SA record) (Action Guide)

This Action Guide supplements the Enquiry Manual by telling you what SA and CQI Workbench functions to use on concluding the enquiry.

Reviews and appeals for direct taxes: Appealing against a decision: What decisions can be ...

ARTG2160 - Reviews and appeals for direct taxes: Appealing against a decision: What decisions can be appealed against The law allows customers a right of appeal against most HMRC decisions, including the following …

When a clearance has been dealt with: Interest and penalties

NBCG7900 - When a clearance has been dealt with: Interest and penalties Where a customer has applied for a clearance, but has not received it by the time that their return is due to be submitted, the return must …

Reopening Earlier Years: Discovery in SA Years: Conditions

EM3255 - Reopening Earlier Years: Discovery in SA Years: Conditions TMA70/S29(2) TMA70/S29(4) TMA70/S29(5) TMA70/S29(8) FA98/SCH18/PARA 42(1) FA98/SCH18/PARA 43 FA98/SCH18/PARA 44 FA98/SCH18/PARA 45 A …

Concluding the Enquiry: Calculation of Duty Lost: Time Barred Claims - Companies

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 …

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

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 …

Technical provisions: periods of account beginning on or after 1 January 2000 and ending ...

GIM6390 - Technical provisions: periods of account beginning on or after 1 January 2000 and ending before 19 July 2007: General Insurance Reserves (Tax) Regulations: disclaimers Regulation 8: section 107(4) elections…

What the person can claim: Excessive assessments arising from provisional figures

from 1april 2010, persons may claim overpayment relief for any period provided that they are within time to do so

PMA: Fixtures: Definitions

definitions for fixtures

Appeals Handbook - SA Appeals: Assessments, Amendments and Enquiries: Application for a ...

Appeal, ITSA appeal, SA appeal, Closure notice, Commissioners

CTSA: introduction: key features

The key features of CTSA which mirror those of ITSA