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Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
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Data, Freedom of Information releases and corporate reports
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How to work out and claim Corporation Tax relief on trading losses.
Find out about the type of losses your company can offset against profits in future accounting periods.
Corporation Tax: avoidance involving losses
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.
Tax and reporting rules for employers providing payments to cover loss of earnings
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
Learn more about the support available to tax agents and advisers which will help you and your clients.
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
FCDO travel advice for Ecuador. Includes safety and security, insurance, entry requirements and legal differences.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
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