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If you're a Lifetime ISA manager, find out when you need to calculate withdrawal charges, how much it will be and what happens if an investor appeals a charge.
Tax treaties and related documents between the UK and Taiwan.
Tax treaties and related documents between the UK and Gibraltar.
Find out how Capital Gains Tax is chargeable on capital payments and how to complete the capital gains summary of your tax return.
Work out the amount of Income Tax or Corporation Tax relief you can claim if you give away or sell land, property or shares to a charity.
How payments to individuals and businesses who use the domestic and non-domestic Renewable Heat Incentive schemes are taxed.
Find out about tax reliefs on qualifying loans and alternative finance arrangements.
This document provides guidance for ISA investors on reinstating compensation in an ISA and payments outside the annual ISA subscription limit.
Tax treaties and related documents between the UK and Hungary.
Get help if you’re a tax agent or adviser who has clients who must complete form IHT400 for Inheritance Tax on their tax returns.
Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.
Find information about the averaging tax relief available for authors or artists.
Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.
Tax treaties and related documents between the UK and Ecuador.
Find out about the Accrued Income Scheme and how to work out your accrued income profits or losses.
Find out about claiming government bonuses and making withdrawals if you're a Lifetime ISA manager and an investor dies or is terminally ill.
Find out about the Community Investment Tax Relief scheme if you invest in accredited community development finance institutions.
Tax treaties and related documents between the UK and Russia.
Tax treaties and related documents between the UK and Lithuania.
Tax treaties and related documents between the UK and Colombia.
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