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Lifetime allowance newsletter published by HMRC in February 2024 to update stakeholders on the latest news for pension schemes.
If you had unauthorised payments to your pension in the remedy period, find out how the public service pensions remedy (known as McCloud) could have affected these.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
Find out about changes to the cleansing mixed funds rules from 6 April 2017.
Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
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.
Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.
This overview highlights the main Summer budget 2015 announcements made by the Chancellor.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.
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.
HMRC is aware of schemes that claim to avoid the 2019 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.
This treaty was presented to Parliament in April 2023.
Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
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.
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