We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find Statements of Practice that explain the way HMRC interpret legislation and the way HMRC apply the law in practice.
Mutual Agreement Procedure (MAP).
Payments made by employers to employees when in full-time attendance at universities and technical colleges.
Corporation Tax Self Assessment enquiries and chargeable gains valuations.
Find information on making a late election (if subject to the loan charge) to spread outstanding disguised remuneration loan balance evenly across 3 tax years.
Close companies: Income Tax relief for interest on loans applied in acquiring an interest in a close company.
PAYE (Pay As You Earn) settlement agreements.
Goods taken by traders for personal consumption.
Partnerships: extension of statement of practice D12.
Business by telephone — HM Revenue and Customs taxes contact centres.
Treatment of investment managers and their overseas clients.
Enterprise investment scheme, venture capital trusts, Capital Gains Tax reinvestment relief and business expansion scheme - loans to investors.
Partnerships: further extension of statement of practice D12.
Enterprise Investment Scheme, Venture Capital Trusts, Corporate Venturing Scheme, Enterprise Management Incentives and Capital Gains Tax Reinvestment Relief (supersedes Statement of Practice 7 (1998).
General rules as to deductions not allowable: valuation fees for compliance with Companies Act 1985 Sch 7 para 1(2).
Accident insurance policies - chargeable events and gains on policies of life insurance.
Corporation Tax: major change in the nature or conduct of a trade or business.
Claims to loss relief, capital allowances and group relief outside limit.
Relief for interest payments: loans applied in acquiring an interest in a partnership.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.