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The leaseholder protections in the Building Safety Act 2022 only apply to “relevant buildings.” This guidance explains what is meant by that term.
This guidance summarises the types of defects to which the leaseholder protections in the Building Safety Act 2022 apply.
Find out about changes to Corporation Tax relief on goodwill and relevant assets if you're a business or tax agent.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
This guidance shows readers how to recognise cognitive bias and therefore help to safeguard against biasing effects.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
This guidance provides an overview of non-cladding remediation and how this definition will impact you in practice.
Measures to ensure fire safety matters are incorporated at the planning stage for schemes involving a relevant high-rise residential building.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
The convictions you must declare when you apply for a permit for waste activities or installations.
Stop being a relevant associate of an option to tax land or buildings using form VAT1614B.
Use this form to give notice of relevant legal entity with significant control
Find out if a person’s qualifications allow them to work in an early years setting, and if you can include them in staff:child ratios.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Use form APSS253 if you're the scheme manager of a qualifying recognised overseas pension scheme (QROPS) to inform HMRC about payments made or considered as made for relevant members.
If you hold certain information, you should contact OFSI as soon as practicable.
Use this form to give notice of relevant legal entity (RLE) with significant control of a Scottish limited partnership (SLP)
This guidance sets out further information about what you, the leaseholder, do and do not have to pay for remediating a building safety defect via your service charge.
Don’t include personal or financial information like your National Insurance number or credit card details.
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