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Tax treaties and related documents between the UK and the USSR.
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
Apply to be an approved Lifetime Individual Savings Account (LISA) manager, or check the status of your application.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
The general terms and conditions ISA managers must provide for all JISAs including transfers.
Changes to Taxation Treaties since date of signing, including when they come into force.
Child Trust Fund (CTF) and Junior Individual Savings Account (ISA) information for carers and adoptive parents of children.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
This treaty was presented to Parliament in February 2013.
Details of record keeping, enquiries, completion of Self Assessment returns, and interpretation of 'merely incidental' duties.
This note contains final guidance for a new Income Tax relief for irrecoverable peer-to-peer loans to help people understand how to apply this tax relief.
Guidance on changes to the remittance basis.
Tax treaties and related documents between the UK and Montenegro.
Guidance for letting agents and tenants on their obligations under the non-resident landlord (NRL) scheme.
Returns technical specifications for Self Assessment Online software developers.
November 2022 newsletter to update stakeholders on the latest news for tax-free savings.
June 2023 newsletter to update stakeholders on the latest news for tax-free savings.
October 2023 newsletter to update stakeholders on the latest news for tax-free savings.
An A to Z of countries Tax Information Exchange Agreements and the corresponding Statutory Instrument numbers.
This treaty was presented to Parliament in March 2019.
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