If you’ve started self-employment, you can now register online for business taxes. Read this guide to find out how
Need help with your Self Assessment? Find out what you need to do, when and how.
Read about new flat rates expenses for your 2013-14 tax return if you’re self-employed or a business partner
Find out about simpler cash basis accounting for your 2013-14 tax return. You can use 'cash basis' if you're self-employed and have income of £79,000 or less a year.
What your tax code means and how it's worked out, understanding emergency tax codes and changes that can affect your tax code
Appeal, Claim, Closure notice
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.
limitation, class 4
This subject lists the legislation relevant to the CTSA Claims Frameworks section of the COTAX Manual.
This subject summarises the SA aspects and procedures necessary in deceased cases.
Self Assessment Individual Exclusions for online filing - 2013/14
This subject tells you about SA auto-coding and exceptions which will appear on worklist W052-SA PAYE auto-coding exceptions.
This subject telsl you about discovery assessments.
Twelth Employment-Related Shares & Securities Bulletin providing information and updates on employee share schemes
A person is liable to a penalty where they pay late an amount of Annual Tax on Enveloped Dwellings (ATED) that results from
Practitioners newsletter on Inheritance Tax and Trusts
This section of the SA Manual is about SA Work Management.
who is this guidance aimed at and why do we use compliance what is an enquiry
Message Implementation Guidelines
Introduction of sa debt and return pursuit
A person is liable to a penalty where they pay late an amount of income tax or capital gains tax that results from
Penalties for Failure to Pay on Time: Rules for specific taxes: How penalties apply to income tax and capital gains tax
SALF602 - Claims, Elections and Notices: introduction There are some 500 different claims and elections in the Taxes Acts. Many of these claims and elections exist to provide taxpayers with some degree of choice (in …
EM7101 - Partnerships: Discovery Provisions: Legislative Framework TMA70/S30B Top of page TMA70/S31(1)(c) There are specific discovery rules in respect of the partnership return which parallel the discovery …
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