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Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.
Check the availability and any issues affecting the Calculate your public service pension adjustment service.
This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
Ffurflenni Cyllid a Thollau EF (CThEF) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Use the GAAR Advisory Panel opinion on reducing an estate's value via subscription for shares in a new company and gifting shares to an employee succession trust to help you recognise abusive tax arrangements.
Information on how to account for redress payments on your tax return.
Information on how to claim tax relief from employment and support additional HMRC messaging that can be shared.
If you have a private pension, following the public service pensions remedy (known as McCloud), you may have to tell your pension provider of changes, or have new charges to pay.
Check the availability and any issues affecting the Coronavirus Job Retention Scheme.
Read information about developments relating to annual information return reporting requirements.
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.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
This leaflet explains the impact of taxes, National Insurance contributions, tax credits and State Pensions for lesbian, gay, bisexual and transgender customers.
This treaty was presented to Parliament in March 2019.
HM Revenue and Customs is allowing a ‘grandfathering’ provision until 5 April 2019 for the Extra-Statutory Concession on the remuneration of sub-postmasters.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Overview of the legislation required to implement the provisions set out in Making Tax Digital: Bringing Business Tax into the Digital Age.
How to claim a refund in the current tax year on a death benefit lump sum payment.
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