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Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
How to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
This page provides information on the outputs and outcomes definitions for the UK Shared Prosperity Fund.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
This is a guide to using the Taking Part survey online data analysis tools.
How benefits, charges and payments for judicial pension schemes of Chapter 2 members are affected by the public service pensions remedy (also known as McCloud).
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find out about partial exemption special methods for government departments.
This section of the SEPs Resource Hub provides an explanation of SEP specific words and terms used throughout the guidance.
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