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Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
Get help if you're a tax agent who has clients with end of year forms P11D and P11D(b).
Get guidance from HMRC if you're a tax agent or an adviser
Check if your company qualifies for Children's Television Tax Relief for Corporation Tax and what you can claim.
Find out how to protect your sign in details and reduce the risk of fraud when using HMRC online services.
Get help if you’re a tax agent or adviser who has clients with private and personal expenditure to declare on Self Assessment tax returns.
Approved methods and forms of electronic communication for sending Corporation Tax information online and paying electronically that apply from 4 January 2011.
Get guidance from HMRC if you're a tax agent or an adviser.
If you're an electricity producer or energy supplier, find out how to correct errors and what to do if you've paid too little or too much levy.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Use this calculator to work out how to redeem the value of your expenditure credits and how much payable credit you can claim.
Draft guidance on the operation of the Northern Ireland Corporation Tax legislation.
Impacting definitions and the Exchequer Secretary to the Treasury's declaration for tax information and impact notes.
Get help if you’re a tax agent or adviser who has clients with chargeable gains to declare on Company Tax Returns.
Check the availability and any issues affecting the Income Record Viewer for agents service.
Check temporary changes to the time limit and rules for notifying an option to tax land and buildings.
When and how HMRC raises assessments, applies penalties and charges interest.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
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