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This bulletin explains HMRC’s expectations for the proportionate and appropriate use of Notices of Intended Dividends (NOIDs) in Members Voluntary Liquidations (MVLs).
Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.
Draft guidance on the annual allowance transitional rules that apply from Budget Day along with a brief overview of the tapered annual allowance.
Use the laboratory alcohol table to get the percentage of alcohol by volume on your product.
Tax treaties and related documents between the UK and Algeria.
Tax treaties and related documents between the UK and Bahrain.
Tax treaties and related documents between the UK and the British Virgin Islands.
How to read and use your CT630 and CT631 pages.
Find out about the different rules that apply to employment types like agency workers, directors and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.
How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
If you or your client are registered for Landfill Tax you'll need to send a return for each accounting period.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
Check which ingredients to use to make cider or perry that qualifies for Cider Duty rates. If you use other ingredients, you must pay Wine Duty rates instead.
How to pay Air Passenger Duty, and how long it takes for your payment to reach HMRC.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
Find out about operations that can be carried out on alcohol goods received and stored in bulk in an excise warehouse.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out if you need to register for the tax if your group provides a social media platform, search engine or online marketplace to UK users.
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