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.
TSB Procedures, Account Amendment Work, TSB Registry
This subject explains a check is necessary when amending or correcting returns for any effect on allowances transferred.
This provides a chronology of NICs legislation for the chapter of the employment-related securities manual on PAYE & NICs.
OT04360 - PRT: administration: appeals against assessments OTA75\SCH2\PARA14 A participator may appeal to the First-tier Tribunal against an assessment or determination or an amendment of an assessment or …
This subject tells you what to do when a company sends an appeal to the Debt Management office.
This subject tells you what to do when a company sends an appeal to Accounts Office.
This Action Guide tells you what to do where considered an unsatisafactory return has been received.
RPSM12301040 - Scheme administrator pages: information requirements and administration: information the scheme administrator is required to provide to HMRC: the event report: amending the event report after it is …
This subject tells you about Discovery determinations.
what further conditions must be fulfilled in order for a lease to qualify for shared ownership lease relief
SDLTM27075 - Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: election for market value treatment FA03/SCH9/PARA9-10 Purchasers under a shared ownership trust may make a market…
This Action Guide tells you what action to take if it becomes necessary for you to make an assessment.
Zero carbon homes relief (relief available between 1/10/2007 – 30/9/12)
DMBM555170 - Debt and return pursuit: tax credits overpayments: general: IDMS/NTC discrepancies: cancelled manual giro payments / cancelled BACS payments These are cases where the Giro / BACS payment has been …
Chapter 2: General Structure of Life Assurance Taxation Who Can Write Life Assurance Business? Position in Law 2.1 Life assurance business may only legally be carried on in the United Kingdom by a person if it falls …
Example 3 Loan repaid more than 9 months and 1 day after the AP in which it was made - return delivered on time. Background A Ltd, a close company, makes a loan of £10,000 to a participator during the AP ended 31/12/…
Provides an explanation of MARD
Overview of the CIS pursuit process
This page explains how to deal with tax adjustments that are not treated as claims
This Action Guide supplements the Enquiry Manual by telling you what SA and CQI Workbench functions to use on concluding the enquiry.