Need help with your Self Assessment? Find out what you need to do, when and how.
This Action Guide supplements the Enquiry Manual by telling you what SA functions to use on the partners' SA records.
introduction to the rules governing disclosure of avoidance schemes
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…
Self Assessment Partnership Specials and Exclusions for online filing - 2013/14
This subject tells you about ceasing an employer record.
Primary and secondary legislation for SA
SACM9015 - Consequential Claims after Assessment and Amendment: Non-Culpable Additions Where you amend a return in an SA enquiry closure notice or make a discovery assessment for reasons other than fraudulent or …
EM7075 - Partnerships: Jeopardy Amendments Because a partnership does not have a tax liability there is no specific partnership legislation dealing with jeopardy amendments. You should not argue that the deemed …
SACM8055 - Making Enquiries Into Claims: Concluding the Enquiry Similar to enquiries into returns, enquiries into claims can be concluded by formal procedures or by the negotiation of a contract settlement to include…
Pension Schemes Online Relief at Source Response Messages for e-Submission
Monthly Returns and the End of Year (EOY) Process: Introduction
View Customer and Record Contact: Contractor Scheme End of Year (EOY) totals
retrospective changes to section 45 of the Finance Act 2003
This subject provides a list of the SA work lists available.
Details of updates published in the Self Assessment Manual
This subject tells you about the management information available on SA work lists.
EM8250 - Companies: Employer Compliance The main employer irregularities and from whom the liability is usually recovered are set out at EM8251. Broadly PAYE and NIC irregularities, including non-director benefits, …
Corporation tax: mismatch schemes, property return??swaps and manufactured payments
what happens if he initial assessment was made on a contingent, uncertain or unascertained consideration at the effective date of the transaction
A factsheet that explains what happens when HMRC identify an inaccuracy in a return or documents, or a failure to notify. CC/FS6 Page 1 HMRC 08/10 Compliance checks – What happens when we find something wrong Every …