The latest edition of our tidbits features guidance updates in a range of areas and HMRC’s latest organisation chart and governance arrangements are also available.
- Apply as an individual to receive UK rental income without UK tax deducted,
- Named tax avoidance schemes, promoters, enablers and suppliers,
- Work out and claim relief from Corporation Tax trading losses,
- Disguised remuneration: settling your tax affairs,
- Disguised remuneration settlement terms 2020,
- Register a limited company as a subcontractor with payment under deduction by post,
- Register a partnership as a subcontractor with payment under deduction by post,
- HM Revenue & Customs – Our governance,
- Declare no return of Class 1A National Insurance contributions,
- Check the recognised overseas pension schemes notification list,
- Self Assessment: tax calculation summary (SA110) ,
- How to apply for a certificate of residence to claim tax relief abroad,
- Completing your Company Tax Return,
- HMRC email updates, videos and webinars for VAT,
- HMRC email updates, videos and webinars for company directors,
- Public service pensions remedy newsletter — October 2023,
- HMRC email updates, videos and webinars for tax agents and advisers,
- HMRC email updates, videos and webinars for employing people,
- Approved offshore reporting funds,
- Correction of pension contributions following the public service pensions remedy,
- Glossary of terms for tax and National Insurance contributions for employee travel (490: Employee travel),
- Pension schemes: report of relevant benefit crystallisation events or transferring relieved relevant non-UK scheme assets (APSS 252),
- International Tax — UK Real Estate Investment Trusts (form UK-REIT DT-Company),
- Tell HMRC about who is dealing with the estate when someone dies,
- Claim a tax refund when you've flexibly accessed all of your pension (P53Z),
- Claim back Income Tax on a pension death benefit lump sum P53Z(DB),
- Claim a tax refund if you've stopped work and flexibly accessed all of your pension (P50Z),
- Class 1A National Insurance contributions on benefits in kind (CWG5),
- Penalties for a failure to correct certain offshore tax non-compliance,
- Details of deliberate tax defaulters,
- Submit information to support your claim for R&D Corporation Tax reliefs,
- Named tax avoidance schemes, promoters, enablers and suppliers,
- HM Revenue and Customs' organisation chart,
- How HMRC resolves civil tax disputes,
- HMRC Code of Governance for Resolving Tax Disputes,
- Dispute resolution governance board remits,
- HMRC Accounting Officer Assessments,
- How HMRC consults with Large Businesses,
- Inheritance Tax: reduced rate of Inheritance Tax (IHT430),
- Help with common risks in transfer pricing approaches — GfC7,
- Using the Non-resident Landlords Scheme if you’re a letting agent or tenant,
- Penalties for a failure to correct certain offshore tax non-compliance,
- People involved in transactions connected with VAT fraud,
- Details of deliberate tax defaulters,
- Inheritance Tax account (IHT400) ,
- Claim a refund of Income Tax deducted from savings and investments (R40) ,
- Register an unincorporated association for Corporation Tax,
- Corporation Tax for non-UK incorporated companies,
- Register an offshore property developer for Corporation Tax,
- Register a non-UK incorporated company for Corporation Tax if you're a UK resident,
- Register a non-resident company who disposed of UK property or land for Corporation Tax,
- Apply as a company to receive UK rental income with no UK tax deducted,
- Register for Corporation Tax through a dependent agent permanent establishment,
- Pensions schemes newsletter 162 — September 2024,
- How to apply for clearance or approval of a transaction from HMRC,
- Software developers providing customs declaration software,
- Admit tax fraud to HMRC using the Contractual Disclosure Facility,
- Pay a penalty charge for not registering or maintaining a trust,
- Pay Plastic Packaging Tax,
- Pay duty on biofuels or road fuel gas,
- Pay your Economic Crime Levy, and
- Pay the Soft Drinks Industry Levy (notice 5).