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Find out about the ending of COVID-19 easements for Save As You Earn share option schemes and Enterprise Management Incentive share option schemes.
Find out about employment related securities scheme reporting requirements.
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.
Find out about changes to process for employer’s National Insurance contributions joint elections, the filing dates for employment related securities (ERS) return and enterprise management incentives (EMI) scheme return and …
List of foreign structures that are considered by HM Revenue and Customs to be equivalents to UK-REITs.
How benefits, charges and payments for pensions of Chapter 3 (local government) members are affected by the public service pensions remedy (also known as McCloud).
Find out about the different rules that apply to some employment types to decide your employee’s entitlement of Statutory Neonatal Care Pay.
For public sector organisations, DVS provides valuations and property advice.
Find out how to report support payments relating to self-isolation due to coronavirus (COVID-19), on your Self Assessment tax return.
How profits are treated from activities carried out in the UK territorial sea or designated areas and the effect of double taxation agreements.
When and how to appoint a representative in the UK and HMRC approval.
If you're a pawnbroker who sells unredeemed pawns in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
When and why HM Revenue and Customs (HMRC) might check an SDRT transaction and what the possible outcomes could be.
Some employment types like agency workers, directors and educational workers, have different rules for entitlements.
How to complete supplementary pages CT600K and what information you need to include.
How to complete supplementary pages CT600N and what information you need to include.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
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