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Agreement between the Swiss Confederation and the United Kingdom of Great Britain and ..

Agreement between the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland on cooperation in the area of taxation

Draft amendments to the Social Security (Contributions) Regulations 2001 (SI 2001/1004) (..

Draft amendments to the Social Security (Contributions) Regulations 2001 (SI 2001/1004) (the NICs Regulations)

Draft Appointed Day Order regarding a new late filing penalty regime for Construction ...

Draft Appointed Day Order regarding a new late filing penalty regime for Construction Industry Scheme returns

Draft Appointed Day Order for ITSA interest

HMRC has published today a draft order for external comment bringing into effect the new harmonised interest rules for ITSA from 6 April 2011. Please address any comments to don.morley@hmrc.gsi.gov.uk.

Final DB Vol 2.doc

Draft Income Tax Bill Annex 1 453 ANNEX 1: MINOR CHANGES IN THE LAW Change 1: Rates of tax: stock dividends and release of loans: clause 13 .. 462 Change 2: Rates of tax: income of personal representative under …

Technical Pages: Lifetime allowance: Where the lifetime allowance used up: Liability in the ...

RPSM11105360 - Technical Pages: Lifetime allowance: Where the lifetime allowance used up: Liability in the member’s lifetime: Where lifetime allowance charge deducted incorrectly [Regs 6 and 7 The Registered Pension …

Repayments: claims made outside a return: claims: made after the time limit

This subject tells you how to handle claims made after the time limit.

Compliance: enquiry work: working an enquiry

SAM31030 - Compliance: enquiry work: working an enquiry The Enquiry Manual contains full details about working an enquiry. The CQI Workbench provides computer support for S9A and S12AC enquiries. The functions you …

Appendix 1: Old Error or Mistake Relief: Legislation

SACM20015 - Appendix 1: Old Error or Mistake Relief: Legislation From 1 April 2010, it is not possible to make a claim for the old error or mistake relief for any period. The relief is replaced by overpayment relief,…

Repayments / reallocations: overpayments: general: inhibit automatic process

This subject tells you about how the automatic overpayment process is inhibited

Consequential Claims after Assessment and Amendment: Culpable Additions

This page deals with consequential claims in cases involving culpable additions

Defining long funding leases: basic definition: no requirement for symmetry between the ...

Defining Long Funding Leases – there is no requirement for symmetry between the parties; so a long funding lease for a lessor may not be a long funding lease for the lessee.

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

This subject discusses payment of personal pension arrears and SA.

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),…

Aviation Turbine Fuel (Avtur)

It explains the rules governing the supply and use of aviation turbine fuels (Avtur). Other aircraft fuels such as aviation gasoline (avgas) are light hydrocarbon oils, which are not covered by this notice.

Importing goods for test free of Duty and VAT

Find out how to import goods for examination, analysis or test free of duty and VAT. Update 1 (Jan 2007) and Update 2 (Oct 2007) are included at the end of this notice.

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 …

Disclosures

introduction to the rules governing disclosure of avoidance schemes

Importing blood grouping, tissue typing & therapeutic substances duty & VAT free

Find out how to import blood grouping, tissue typing and certain therapeutic substances free of duty and VAT. Update 1 (Apr 2004), Update 2 (Nov 2004), Update 3 (Dec 2006), Update 4 (Oct 2007) are included at the end of…