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This manual contains guidance for HMRC officers who have to consider the residence position of individuals and who have to consider any claim to the FIG regime.
Find out about the different ways to make a voluntary disclosure to HMRC if you think you have not paid the correct amount of tax.
Find out what income you need to include when working out your tax credits.
Guidance on how a Senior Accounting Officer for all companies must deliver correct and complete tax returns
Find out about Capital gains if you sell or dispose of a shareholding.
Find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.
Use the SA303 form to apply to reduce your Self Assessment payments on account.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Find a customs agent or express operator to help you with import and export declarations.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Find out if you’re an estate agency business who needs to register with HMRC under the money laundering regulations.
Use the online service to sign up your client for Making Tax Digital for Income Tax if you’re an agent.
Use the Self Assessment helpsheet (HS263) to work out tax credit relief on income that you've paid foreign tax on.
Find out how to calculate your taxable profits.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Tell HMRC about voluntary underpayments arising on import of goods.
Don’t include personal or financial information like your National Insurance number or credit card details.
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