Policy paper
Obsolete statements of administrative practice and procedure
Published 1 January 2014
© Crown copyright 2014
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| Title | Year | Ref | Notes |
|---|---|---|---|
| Legal entitlement and administrative practices | 1980 | SP01/80 | Superseded by SP6/95 |
| Allowable expenditure: expenses incurred by personal representatives | 1981 | SP07/81 | Superseded by SP8/94 |
| Use of schedules in making personal tax returns | 1983 | SP05/83 | |
| Repayment of tax to charities on covenanted and other income | 1987 | SP03/87 | |
| Civil tax penalties and criminal prosecution cases | 1988 | SP02/88 | |
| Unit trust and investment trust monthly savings schemes | 1989 | SP03/89 | Superseded by SP2/97 |
| Independent taxation: mortgage interest relief: time limit for married couples’ allocation of interest elections | 1989 | SP08/89 | |
| Accountants’ working papers | 1990 | SP05/90 | Subsumed into Compliance Handbook (CH 231200) |
| Tax returns | 1991 | SP04/91 | |
| Directors’ and employees’ emoluments: extension of time limits for relief on transition to receipts basis of assessment | 1992 | SP01/92 | |
| Corporation Tax Pay and File: Corporation Tax returns | 1993 | SP09/93 | |
| Corporation Tax Pay and File: special arrangements for groups of companies | 1993 | SP10/93 | |
| Corporation Tax Pay and File: claims to capital allowances and group relief made outside the normal time limit | 1993 | SP11/93 | |
| Allowable expenditure - expenses incurred by personal representatives and corporate trustees | 1994 | SP8/94 | |
| Barristers - the cash basis | A03 | ||
| Furnished lettings: wear and tear allowance | A19 | Replaced by ESC B47 | |
| Separate taxation of wife’s earnings: sections 187-288, ICTA 1988 - extension of time limits | A25 | ||
| Accounts on a cash basis | A27 | ||
| Limitations of Inland Revenue advice to taxpayers | F01 | Replaced by IR Code of Practice No 10 pub May 1995 | |
| Double taxation relief - status of the UK’s double taxation conventions with the former USSR | 2001 | SP04/01 | Superseded by SP14/14 |