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Guidance for insolvency practitioners to help their clients restructure their company’s finances using a debt restructuring scheme or plan.
As a result of the public service pensions remedy (known as McCloud), members may have changes to, or new, unauthorised payments.
What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.
Find out more information on calculations for the taxation of beneficial loan arrangements.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
Use individual guarantees to cover customs duties for one-off or high value imports.
Find out about partial exemption special methods for government departments.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
If you operate as a business, find out if you need to include a COVID-19 grant or support payment on your tax return.
Guidance and information about applications and reports. Links to lists of reporting and distributing funds.
How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC.
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
Tax treaties and related documents between the UK and Serbia.
Use the template or technical note to create your own template to tell HMRC of registered tax advantaged Save As You Earn (SAYE) options.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Use this helpsheet to fill in a Trust and Estate tax return.
Find out how to apply to operate as a registered consignor of excise goods.
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