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Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
This chapter provides guidance on partnerships. It covers both general partnerships and limited partnerships but not limited liability partnerships (LLPs), which are covered in chapter 53.
How to report profit on your Self Assessment tax return from 2023 to 2024 if your accounting year does not end on or between 31 March to 5 April.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
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