Guidance and regulation

Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.

• From: HM Revenue & Customs
• Updated: 5 August 2010

This note provides further details of the proposals announced in the Summer Budget on 8 July 2015 for the main residence nil-rate band.

• From: HM Revenue & Customs
• Updated: 7 October 2015

Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.

• From: HM Revenue & Customs
• Updated: 28 March 2024

Trust and estate returns technical specifications for Self Assessment Online software developers.

• From: HM Revenue & Customs
• Updated: 1 January 2014

Responses to points raised about the Tax Agreement between the UK and Switzerland which came into force on 1 January 2013.

• From: HM Revenue & Customs
• Updated: 6 January 2012

Trust and estate returns technical specifications for Self Assessment Online software developers.

• From: HM Revenue & Customs
• Updated: 25 March 2019

There have been some changes to the 2014 to 2015 Self Assessment Trust and Estate Tax Return and supporting guidance notes.

• From: HM Revenue & Customs
• Updated: 1 May 2015