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Use form APSS262 if you're the scheme administrator of a registered pension scheme to report fund or asset transfers to a qualifying recognised overseas pension scheme (QROPS).
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Report information relating to relevant benefit crystallisation events or the transfer of relieved relevant non-UK scheme assets for relevant migrant members.
Check when rock, sand and gravel used in industrial and agricultural processes are eligible for relief from Aggregates Levy.
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
Find out how to complete and send your Aggregates Levy return and correct any errors.
Find out about the type of losses your company can offset against profits in future accounting periods.
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