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This guidance clarifies the extent (or location) to which the leaseholder protections apply. It also explains what is meant by qualifying date and qualifying lease.
Find out about loans that count as qualifying loans.
Tax and reporting rules for employers contributing to employee relocation costs
You have certain tax, National Insurance and reporting obligations if you…
Some relocation costs up to £8,000 are exempt from reporting and paying…
You do not have to report or deduct anything for qualifying costs up to…
For qualifying costs the value is any amount above £8,000. For all other…
HM Revenue and Customs (HMRC) have more detailed guidance on: employment…
This collection brings together documents on the annual review of the automatic enrolment earnings trigger and qualifying earnings band.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
What detailed information you need to send to HMRC to support your Research and Development (R&D) tax relief claim, and when and how to submit it.
Investors and businesses may be legally required to tell the government about certain sensitive acquisitions under the National Security and Investment Act.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Find out if you can claim the enhanced capital allowance relief on qualifying expenditure for plant and machinery in a UK Freeport or Investment Zone special tax site.
Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
Home Responsibilities Protection ran between 1978 and 2010 to help protect your State Pension - National Insurance credits, what you'll get, eligibility and applying.
How to get and claim your State Pension, State Pension age - for men born on or after 6 April 1951 and women born on or after 6 April 1953.
Find out if you can report and give updates about your income from self-employment and property using Making Tax Digital for Income Tax.
The Christmas Bonus is a one-off tax-free £10 payment to people who get certain benefits - what you'll get, eligibility, how to claim
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
Tell HMRC if a company wants to enter the qualifying asset holding company (QAHC) regime, make an information return or make other notifications.
If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief.
Use form IHT35 to claim relief when you sell 'qualifying investments', that were part of the deceased's estate at a loss within 12 months of the date of death.
Don’t include personal or financial information like your National Insurance number or credit card details.
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