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.
GIM11120 - Captive insurers: controlled foreign companies (CFCs): funded accounting: tax rules: time limits for enquiries, returns and payment of dividends where it is not established whether the non-resident company …
CH14940 - Record Keeping: How long must records be retained for: Stamp duty land tax A person who is the purchaser in a land transaction must keep relevant records in connection with that transaction, see CH12600, …
Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Marine voyages - …
Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Marine voyages - excise duty relief…
This subject is a general introduction to Regulation 72 / 81 and SA.
Appeal, Special Commissioners, Hearing, Onus of Proof
Appeal, General Commissioners, Hearing, Onus of Proof
This subject tells you about assessments when the 'accruals basis' applies on pensions etc
how to enforce an sa debt
SACM10050 - Unsuccessful Attempts to make a Claim or Election: Late Claims - Enquiry Into Claims made outside a return Where a customer makes a claim outside the statutory time limit and we do not accept it, the …
This subject tells you about overpayments that cannot be handled automatically.
This subject explains how a tax credit can be amended following a ruling under PAYE Regulation 72, 80 or 81.
INS12701 - Indirect taxes: processing issues: VAT returns Mismatch returns Error returns Replacement returns Re-input returns Initial action Authorisation levels Duplicate returns Facsimile and photocopy returns …
Revised guidance on legislation published on 19 March 2014 on section 1305A on transfer or corporate profits.
this section explains the position in relation to retrospective amendments and amendments affecting existing awards
This Action Guide gives guidance on logging and capturing returns and relates to CT Pay and File APs
This subject provides information about late payment penalty trigger dates.
This subject lists the forms relevant to the RLS addresses section of the manual.
The taxpayer and HMRC may make a joint application to the tribunal to decide any question arising in connection with the subject matter of an enquiry into a taxpayer's return at any time during the enquiry