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HMRC internal manual

Employment Income Manual

Double taxation provisions: Finance Act 2017: contents

  1. EIM46002
    Introduction
  2. EIM46005
    Section 554Z5: earlier tax liability either paid or not yet due
  3. EIM46010
    Section 554Z5: payment condition
  4. EIM46015
    Section 554Z5: liability condition
  5. EIM46020
    Section 554Z5: other provisions
  6. EIM46025
    Section 554Z11B and C: introduction
  7. EIM46030
    Section 554Z11B: earlier tax liability due but unpaid: identification of sums or assets P and Q
  8. EIM46035
    Section 554Z11C: overlapping charges introduction
  9. EIM46040
    Section 554Z11C: the earlier charge
  10. EIM46045
    Section 554Z11C: the Chapter 2 overlap charge
  11. EIM46050
    Section 554Z11C: paid amounts
  12. EIM46055
    Section 554Z11C: identifying overlapping sums or assets and applying relief: example 1
  13. EIM46060
    Section 554Z11C: identifying overlapping sums or assets and applying relief: example 2 – two or more charges – Chapter 2 overlap charge paid
  14. EIM46065
    Section 554Z11C: identifying overlapping sums or assets and applying relief: example 3 – two or more charges – earlier charge paid
  15. EIM46070
    Section 554Z11C: identifying overlapping sums or assets and applying relief: example 4 – paid amounts and late payment interest
  16. EIM46075
    Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges – overlap with 2 or more items and relevant Chapter 2 overlap charges
  17. EIM46080
    Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges – Chapter 2 aggregate paid amounts and earlier charges
  18. EIM46085
    Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges: examples
  19. EIM46090
    Section 554Z11D: provisional payments of tax
  20. EIM46095
    Section 554Z11E: provisional payments of tax: application to have payment treated as paid amount
  21. EIM46100
    Section 554Z11F: provisional payments of tax: treatment of payments following application to have payment treated as paid amount
  22. EIM46101
    Section 554Z11G – Interaction with section 222 ITEPA 2003
  23. EIM46105
    New relevant steps: loan transfer, release or write off
  24. EIM46110
    Exclusions: contents