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Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise HMRC Terms & …

HMRC Terms & conditions

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export HMRC Terms & conditions Article I.…

HMRC Terms & conditions

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees HMRC Terms & conditions Article I. Individuals 1.1 HM Revenue & …

Scheme Administrator Pages: Taxation: Repayments: Annual repayment claims on the SA970 Tax ..

RPSM04304030 - Scheme Administrator Pages: Taxation: Repayments: Annual repayment claims on the SA970 Tax Return Time limit for requesting repayments Annual repayment claims using the SA970 Self Assessment tax return

WIT permanent guidance

Example 6 Loan repaid more than 9 months and 1 day after the AP in which it was made - return delivered late Background A Ltd, a close company, makes a loan of £10,000 to a participator during the AP ended 31/12/2011.…

Technical pages: annual allowance: April 2011: paying the tax charge: scheme pays a member' ...

RPSM06109060 - Technical pages: annual allowance: April 2011: paying the tax charge: scheme pays a member’s annual allowance charge - the deadlines for ‘Scheme Pays’ [Section 237B Finance Act 2004] If a member …

Retail schemes: how to work the point of Sale Scheme

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees Retail schemes: how to work the point of Sale Scheme HMRC …

Investment clubs: return of members' gains

Explains requirement that treasurer of club should return income and gains attributable to members

Remittance Basis: Exemptions: Business Investment Relief: Qualifying investments - overview

Exemptions: Business Investment Relief: Qualifying investments - overview

Returns: return issue: automatic annual bulk issue

This subject explains the automatic bulk issue of SA tax returns process.

Annual allowance: carry forward: calculating unused annual allowance

PTM055200 - Annual allowance: carry forward: calculating unused annual allowance Glossary Total pension input amount does not exceed the annual allowance Total pension input amount exceeds the annual allowance …

Penalties: penalty determinations: superseded accounting periods

This subject tells you how COTAX handles penalties on superseded APs.

Controlled Foreign Companies: How the corporate tax regime works for CFCs: Clearances: ...

HM Revenue & Customs clearance procedure: what, who and when.

Returns: return issue: issuing returns other than at annual bulk issue

This subject is about issuing returns other than at the annual bulk issue date.

Glossary

Miscellaneous: information contents

Technical pages: annual allowance: from 6 April 2011: overview of the annual allowance form ...

RPSM06105020 - Technical pages: annual allowance: from 6 April 2011: overview of the annual allowance form 6 April 2011 What is the annual allowance? How much is the annual allowance? Who do the annual allowance …

Fixed protection 2014 member guidance

Guidance for pension scheme members on lifetime allowance protection FP2014

Interest: financial mis-selling: further examples

Examples of compensation for financial mis-selling