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Overview of Tax Legislation

Overview of Tax Legislation and Rates 21 March 2012 Official versions of this document are printed on 100% recycled paper. When you have finished with it please recycle it again. If using an electronic version of the …

Technical Pages: Lifetime allowance: Where the lifetime allowance used up: Liability in the ...

RPSM11105360 - Technical Pages: Lifetime allowance: Where the lifetime allowance used up: Liability in the member’s lifetime: Where lifetime allowance charge deducted incorrectly [Regs 6 and 7 The Registered Pension …

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 …

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,…

Consequential Claims after Assessment and Amendment: Culpable Additions

This page deals with consequential claims in cases involving culpable additions

Defining long funding leases: basic definition: no requirement for symmetry between the ...

Defining Long Funding Leases – there is no requirement for symmetry between the parties; so a long funding lease for a lessor may not be a long funding lease for the lessee.

Claims / reliefs: CTSA claims frameworks: legislation

This subject lists the legislation relevant to the CTSA Claims Frameworks section of the COTAX Manual.

Returns: individuals returns: arrears of pension and pay (Action Guide)

This Action Guide tells you what to do where the overpayment arising (where an SA return indicates that a payment of arrears of personal pension has been received, and excludes the income that relates to earlier years),…

Disclosures

introduction to the rules governing disclosure of avoidance schemes

Employer records: maintain employer record: cessation of an employer record

This subject tells you about ceasing an employer record.

Returns: individuals returns: arrears of pension and pay

This subject discusses payment of personal pension arrears and SA.

Importing goods for test free of Duty and VAT

Find out how to import goods for examination, analysis or test free of duty and VAT. Update 1 (Jan 2007) and Update 2 (Oct 2007) are included at the end of this notice.

Close companies: loans to participators and arrangements conferring benefit on ...

A company can give effect to a claim under CTA10/S458) in its CTSA if the claim is included (by amendment or otherwise) in the return for the period in which the loan was made and relief is due at the time the claim is …

Importing blood grouping, tissue typing & therapeutic substances duty & VAT free

Find out how to import blood grouping, tissue typing and certain therapeutic substances free of duty and VAT. Update 1 (Apr 2004), Update 2 (Nov 2004), Update 3 (Dec 2006), Update 4 (Oct 2007) are included at the end of…

Software Developers - Self Assessment Partnership Specials and Exclusions for online filing - 2013/14

Self Assessment Partnership Specials and Exclusions for online filing - 2013/14

WIT permanent guidance

Taxpayer Amendment A company can amend its return at any time within 12 months of the statutory filing date where there is no enquiry into the return. This time limit is not extended if the company delivers the return

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: contents

This section of the SA Manual is about SA Work Management.

TDSI - Tax Deduction Scheme for interest

Guidance notes for financial institutions.