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Check the tariff classification for decorative articles for Christmas trees.
Gwiriwch a allwch chi neu’ch cleient gofrestru’n gynnar, sut i ddewis y feddalwedd gywir ac awdurdodi asiant treth a meddalwedd.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
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.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Find out about continued impact of coronavirus on employee share schemes, Enterprise Management Incentive, Save as you Earn extended holiday, Shares Assets Valuation mailbox and Non Statutory Clearance process.
Find out about updated guidance on end of year templates and changes to the share options limit and share class restrictions from April 2023.
Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Find out about updates to the Employee Tax Advantages Share Scheme User Manual and process guidance.
Check the tariff classification for footwear with plastic sole and textile upper.
List of foreign structures that are considered by HM Revenue and Customs to be equivalents to UK-REITs.
Check the tariff classification for a bottle made of mechanically produced glass, in the shape of a skull.
Check the tariff classification of glow sticks.
Find out about the different rules that apply to some employment types to decide your employee’s entitlement of Statutory Neonatal Care Pay.
Find out how to report support payments relating to self-isolation due to coronavirus (COVID-19), on your Self Assessment tax return.
Check the tariff classification for information displays.
How HMRC deals with partnerships that become insolvent.
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