HMRC Search

Your Search Results

Companies: Employer Compliance

EM8250 - Companies: Employer Compliance The main employer irregularities and from whom the liability is usually recovered are set out at EM8251. Broadly PAYE and NIC irregularities, including non-director benefits, …

Legislative changes relating to Pay As You Earn and Real Time Information

Legislative changes relating to Pay As You Earn and Real Time Information

When we publish the draft regs I’d also like to publish a technical note setting out how we ...

DRAFT REGULATIONS – THE SMALL CHARITABLE DONATIONS REGULATIONS 2013 CHAPTER 1 Introduction 1. This technical note accompanies the draft Small Charitable Donations Regulations 2013 which are published for consultation …

Directions under regulation 189 and 205B of the Income Tax (Pay As You Earn) Regulations ...

Directions under regulation 189 and 205B of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) and regulation 1(2) of the Social Security Contributions Regulations 2001 (S.I. 2001/1004)

Life Insurance Apportionment Rules

Life Insurance Apportionment Rules

Draft Appointed Day Order regarding a new late filing penalty regime for Construction ...

Draft Appointed Day Order regarding a new late filing penalty regime for Construction Industry Scheme returns

Life Assurance Manual (“LAM”)

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 …

Notes for Payroll... Series 10 Number 24.doc

- 1 - Notes for Payroll Software Developers SERIES 10 – NUMBER 24 July 2005 Contents: 1. Online filing 1.1 2004-05 Employer’s Annual Returns 1.2 2005-06 Employer’s Annual Returns 1.3 2005-06 Test Services 1.4 Amended

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,…

Repayments / reallocations: overpayments: general: inhibit automatic process

This subject tells you about how the automatic overpayment process is inhibited

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

This subject discusses payment of personal pension arrears and SA.

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),…