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Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
Guidance for Police and Crime Commissioners on how to access the income loss recovery scheme for lost sales, fees and charges as a result of COVID-19.
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.
Find out about the type of losses your company can offset against profits in future accounting periods.
How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).
Tax and reporting rules for employers providing payments to cover loss of earnings
Find out if you’re eligible for delinked payments, how they’re calculated and when you’ll receive them.
Upper Tribunal Administrative Appeals Chamber decision by Judge Church on 19 February 2024.
This tax information and impact note will provide for a more flexible loss relief regime.
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