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.
Transfer Pricing Practical Application of the new UK to UK Transfer Pricing Legislation in the Lloyd’s Market 1. Introduction 1.1 Pre 2004, transactions between UK persons were exempt from the transfer pricing …
when interest is raised manually
Section 350 charges, how they are presented, when they are due.
Types of penalty and how calculated
Consent to surrender may relate to a trading loss which has been allowed for a later accounting period(s) under ICTA88/S393 (1).
Late Return Automatic Penalties: Definition of a new contractor and the capping of CIS penalties
This subject explains a taxpayer's rights to claim error or mistake relief.
CFCs - Restriction on relief claims - A claim to relief under ICTA88/SCH26/PARA1 should not be admitted to the extent that it includes an amount of a relevant allowance which has been used in some other way.
This subject explains the process of recovering unpaid student loans.
This Action Guide supplements the Enquiry Manual by telling you what SA and CQI Workbench functions to use on concluding the enquiry.
ARTG2160 - Reviews and appeals for direct taxes: Appealing against a decision: What decisions can be appealed against The law allows customers a right of appeal against most HMRC decisions, including the following …
NBCG7900 - When a clearance has been dealt with: Interest and penalties Where a customer has applied for a clearance, but has not received it by the time that their return is due to be submitted, the return must …
EM3255 - Reopening Earlier Years: Discovery in SA Years: Conditions TMA70/S29(2) TMA70/S29(4) TMA70/S29(5) TMA70/S29(8) FA98/SCH18/PARA 42(1) FA98/SCH18/PARA 43 FA98/SCH18/PARA 44 FA98/SCH18/PARA 45 A …
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 …
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 …
GIM6390 - Technical provisions: periods of account beginning on or after 1 January 2000 and ending before 19 July 2007: General Insurance Reserves (Tax) Regulations: disclaimers Regulation 8: section 107(4) elections…
from 1april 2010, persons may claim overpayment relief for any period provided that they are within time to do so
definitions for fixtures
Appeal, ITSA appeal, SA appeal, Closure notice, Commissioners
The key features of CTSA which mirror those of ITSA