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Compliance: borrowers compliance: legislation

This subject explains the primary legislation for income-contingent Student Loans.

Remittance basis: exemptions: remittance basis charge - repayment by HMRC

Removal of exemption if remittance basis charge is cancelled

Trade losses - claims to relief: claims involving more than one year

for carry-back claims the later year is the year of claim not the earlier year

Averaging: giving effect to a claim

an overview of how farmers' averaging interacts with self assessment

Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: ...

a ‘taxpayer notice' is a written notice to a person requiring them to provide information or produce documents reasonably required to check their tax position

Penalties for failure to pay on time: rules for specific taxes: Annual Tax on Enveloped ...

the penalty rules for failure to pay annual tax on enveloped dwellings (ated) on time came into force

Check on business activities: repayment traders

VSME21000 - Check on business activities: repayment traders a repayment trader is defined in V1-28 Registration as a trader whose deductible input tax regularly exceeds output tax; a trader classified as a repayment…

Claims involving two or more years: how relief is claimed and for what year?

This page covers how relief is claimed and to which year it relates

Recent updates to the Self Assessment Manual

Details of updates published in the Self Assessment Manual on 06 september 2013

Employer returns: regulation 80 determinations: amendments to determinations; completing ...

This subject tells you how to amend a Regulation 80 determination on appeal.

WIT permanent guidance

Assessment The word ‘assessment’ is used here to cover any event that creates or amends a tax charge for a CTSA AP and includes A Revenue Determination A self assessment A correction notice to a return A Taxpayer …

Repayments: claims made outside a return: claims: error or mistake - replaced by ‘..

This subject explains claims to error or mistake relief in respect of errors or mistakes made in claims or returns.

Penalties for Failure to Pay on Time: Rules for specific taxes: Registered Pension Scheme ( ...

The penalty rules for failure to pay income tax liable under the Registered Pension Scheme (RPS) in full and on time start for payments due on or after 30 September 2010

Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): ...

CH153510 - Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Overview The penalty rules for failure to pay Bank Payroll Tax (BPT) on time start on 31 August 2010 and apply to the…

Deductions: SA subcontractors: refusal of all or part of claim to credit or repayment

CISR75050 - Deductions: SA subcontractors: refusal of all or part of claim to credit or repayment CISR75600 Action guide contents An officer may allow less credit or repayment than is claimed in an SA return, for …

Concluding the Enquiry: Calculation of Duty Lost: Time Barred Claims - Companies

EM3906 - Concluding the Enquiry: Calculation of Duty Lost: Time Barred Claims - Companies FA98/SCH18/PARA 61 FA98/SCH18/PARA 62 FA98/SCH18/PARA 63 FA98/SCH18/PARA 64 FA98/SCH18/PARA 65 FA98/SCH18/PARA 71 …

Captive insurers: controlled foreign companies (CFCs): funded accounting: tax rules: time ...

GIM11130 - Captive insurers: controlled foreign companies (CFCs): funded accounting: tax rules: time limits for enquiries, returns and payment of dividends where the CFC fails to pay a dividend under the acceptable …