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.
What your tax code means and how it's worked out, understanding emergency tax codes and changes that can affect your tax code
Pensions - Event Report April 2008 Response Messages
Introduction of sa debt and return pursuit
Penalties for Failure to Pay on Time: Rules for specific taxes: How penalties apply to income tax and capital gains tax
EM7101 - Partnerships: Discovery Provisions: Legislative Framework TMA70/S30B Top of page TMA70/S31(1)(c) There are specific discovery rules in respect of the partnership return which parallel the discovery …
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…
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…
A person is liable to a penalty where they pay late an amount of income tax or capital gains tax that results from
This Action Guide tells you what to do where the computer displays the message in function AMEND RETURN, ‘No calculation has been performed. A manual calculation is required'.
This subject tells you about correcting obvious errors and mistakes in a claim.
This Action Guide supplements the Enquiry Manual by telling you what SA functions to use on the partners' SA records.
SACM9015 - Consequential Claims after Assessment and Amendment: Non-Culpable Additions Where you amend a return in an SA enquiry closure notice or make a discovery assessment for reasons other than fraudulent or …
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 …
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…
amendment, assessment, expenses
Primary and secondary legislation for SA
These notes provide general guidance for ISA managers on how to operate the ISA schemes. They replace all previous HM Revenue & Customs guidance.
This Action Guide tells you what to do following capture of the return where payments on account are not required under the 80 per cent test.
Annual Tax on Enveloped Dwellings (ATED): Notice
A person is liable to a penalty where they pay late an amount of Annual Tax on Enveloped Dwellings (ATED) that results from
Pension Schemes Online Relief at Source Response Messages for e-Submission