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How to work out your transition profit for the 2023 to 2024 tax year if you are affected by the new tax year basis (Basis Period Reform).
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Calculate your part-year profits to end your Tax Credits award and claim Universal Credit if you’re self-employed
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
The nature of a profit a prendre and how to deal with existing registered profit a prendre in gross titles (practice guide 16).
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
This tax information and impact note is about the changes to the Energy (Oil and Gas) Profits Levy announced at Autumn Statement 2022.
Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments
What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
This collection brings together the baseline and contract profit rate documents published from January 2015.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
This tax information and impact note is about a change to the Diverted Profits Tax rate from 1 April 2023.
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Don’t include personal or financial information like your National Insurance number or credit card details.
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