HMRC Search

Your Search Results

Making Enquiries Into Claims: Concluding the Enquiry

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…

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…

Manage work: work management: managing work lists

This subject provides advice on managing work lists.

Inland Revenue EB5 (PAYE)

Message Implementation Guidelines

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

SCHEDULE 36

SCHEDULE 24 Printed 22/4/10 SCHEDULE 24 FA 2007 SECTION 97 AMENDMENTS MADE BY SCH10 FA10 IN BOLD Earlier amendments not in bold (omissions without replacement not normally shown) PENALTIES FOR ERRORS PART 1 LIABILITY …

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 …

Opening the Enquiry: Statute: Outline

EM1502 - Opening the Enquiry: Statute: Outline An officer of HMRC has the power of Correcting a return Opening an enquiry. Correcting a return An officer of HMRC can, within 9 months of receiving an SA or CTSA …

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,…

Glossary of Terms - Letter S

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Glossary of Terms - Letter S SAAD…

Glossary of Terms - Letter S

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Glossary of Terms…

Aviation Turbine Fuel (Avtur)

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Aviation Turbine Fuel (Avtur) HMRC…

Aviation Turbine Fuel (Avtur)

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: VAT Aviation Turbine Fuel (Avtur) HMRC Reference:…

Aviation Turbine Fuel (Avtur)

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Excise & Other Aviation Turbine Fuel (Avtur) HMRC …

Aviation Turbine Fuel (Avtur)

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Aviation Turbine …

Working the Enquiry: Taxpayer Amendments

EM1906 - Working the Enquiry: Taxpayer Amendments TMA70/S9ZA Top of page FA98/SCH18/PARA 15 A taxpayer can amend his or her return at any time up to the end of the period of 12 months from the fixed filing date …

Social security pension lump sum: taxing the lump sum

state pension lump sum, social security pension lump sum

Opening and Working Enquiries: Returns filed late or amended after the filing date

CCM12630 - Opening and Working Enquiries: Returns filed late or amended after the filing date If the SA return is filed late, the end date of the enquiry window will be extended. In these circumstances, the enquiry …