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Find out about Annual Subscription Limits, technical consultation on estates in administration, Lifetime ISAs and the ISA manager authorisation process.
Investigation into new and re-treaded tyres for buses or lorries, originating in the People’s Republic of China.
Find out if you need to tell HMRC about your overseas income and assets under the Requirement To Correct rules.
Newsletter 61 published by HM Revenue and Customs (HMRC) in March 2014 containing updates and guidance on pension schemes.
This treaty was presented to Parliament in October 2024.
Get guidance from HMRC if you're a tax agent or an adviser.
Newsletter 86 published by HM Revenue and Customs (HMRC) in April 2017 containing updates and guidance on pension schemes.
This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered sch…
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Individual returns technical specifications for Self Assessment Online software developers.
This code of practice refers to HM Revenue and Customs (HMRC) criminal justice working practices for suspects in Scotland only.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
This Tax Information and Impact Note is about the measures to allow excise goods to be transported between the UK and EU after the end of the transition period.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
The general terms and conditions ISA managers must provide for all JISAs including transfers.
Draft guidance for changes to the tax treatment of benefits in kind where an employee 'makes good' the benefit in kind from 2017 to 2018 tax year.
These notes give a brief description of each of the Finance Bill resolutions.
Technical note on changes to the taxation of certain overseas trusts.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
This document provides guidance on profits from a trade of dealing in or developing UK land.
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