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File movements: cases to be referred

TSB Procedures, Account Amendment Work, TSB Registry

Returns: view and amend return: amended returns where allowances transferred to spouse or ...

This subject explains a check is necessary when amending or correcting returns for any effect on allowances transferred.

PAYE & NICs

This provides a chronology of NICs legislation for the chapter of the employment-related securities manual on PAYE & NICs.

PRT: administration: appeals against assessments

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 …

Appeals: handling appeals and postponements: appeals received in debt management office

This subject tells you what to do when a company sends an appeal to the Debt Management office.

Appeals: handling appeals and postponements: appeals received in Accounts Office

This subject tells you what to do when a company sends an appeal to Accounts Office.

Returns: trust returns: unsatisfactory trust returns (Action Guide)

This Action Guide tells you what to do where considered an unsatisafactory return has been received.

Scheme administrator pages: information requirements and administration: information the ...

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 …

Assessing: CTSA assessments: discovery determinations

This subject tells you about Discovery determinations.

Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership leases: ...

what further conditions must be fulfilled in order for a lease to qualify for shared ownership lease relief

Reliefs: Right to buy transactions, shared ownership leases etc: Shared ownership trust: ...

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…

Assessments: assessments within SA: making an assessment (Action Guide)

This Action Guide tells you what action to take if it becomes necessary for you to make an assessment.

30/9/12)

Zero carbon homes relief (relief available between 1/10/2007 – 30/9/12)

Debt and return pursuit: tax credits overpayments: general: IDMS/NTC discrepancies: ...

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 …

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 …

WIT permanent guidance

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/…

How to Deal with Tax Adjustments that are not Claims?: What if the Customer Disagrees with ...

This page explains how to deal with tax adjustments that are not treated as claims

Compliance: enquiry work: S9A: non-contract settlement (Action Guide)

This Action Guide supplements the Enquiry Manual by telling you what SA and CQI Workbench functions to use on concluding the enquiry.