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Tax treaties and related documents between the UK and Montserrat.
Tax treaties and related documents between the UK and Namibia.
Guidance for letting agents and tenants on their obligations under the non-resident landlord (NRL) scheme.
How to apportion the price paid for a business that has been transferred as a going concern.
Guidance on identical returns for Self Assessment Online software developers.
Trust and estate returns technical specifications for Self Assessment Online software developers.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
Tax treaties and related documents between the UK and Solomon Islands.
Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.
Tax treaties and related documents between the UK and Tajikistan.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
May 2024 newsletter to update stakeholders on the latest news for tax-free savings.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Information on how to claim tax relief from employment and support additional HMRC messaging that can be shared.
This leaflet explains the impact of taxes, National Insurance contributions, tax credits and State Pensions for lesbian, gay, bisexual and transgender customers.
This note affects individuals who claim non domicile status.
This treaty was presented to Parliament in March 2019.
This treaty was presented to Parliament in January 2015.
Tax treaties and related documents between the UK and Turkmenistan.
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