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Partnerships: Jeopardy Amendments

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 …

Compliance: enquiry work: S12AC enquiries completed (partners SA records) (Action Guide)

This Action Guide supplements the Enquiry Manual by telling you what SA functions to use on the partners' SA records.

Social security pension lump sum: taxing the lump sum

state pension lump sum, social security pension lump sum

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…

Scheme administrator pages: information requirements and administration: information the ...

RPSM12301050 - Scheme administrator pages: information requirements and administration: information the scheme administrator is required to provide to HMRC: the event report: what to do if an individual does not give …

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.

Procedure: Adjustment where contingency ceases or consideration is ascertained FA03/S80

what happens if he initial assessment was made on a contingent, uncertain or unascertained consideration at the effective date of the transaction

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 …

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 …

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 …