Personal Tax Guidance
This guidance note considers judicial review in the context of tax In particular it explains what judicial review is the scope of judicial review...
Background When the non resident capital gains tax NRCGT rules were first introduced in respect of residential property in April 2015 for compliance...
Introduction Parliament introduced rules with effect from 17 July 2014 which allow HMRC to require early payments of disputed tax and or national...
Dealing with a request to check a returnThere are several practical pointers that are useful for an adviser to consider when responding to a request...
IntroductionA determination should be considered a significant failure by a taxpayer to deal with their tax affairs. It should be dealt with promptly...
Customer relationship managersHMRC established its High Net Worth Unit (HNWU) in 2009 to deal with the personal tax affairs of the UK’s wealthiest...
IntroductionThe vast majority of HMRC enquiries, or ‘checks’ as they are now more commonly called, are carried out by staff in the network of tax...
IntroductionThe rate of the penalty chargeable on the taxpayer under the new penalty regime is based on the behaviour of the taxpayer and whether the...
IntroductionThis guidance note and the following notes in this section mostly use the term ‘compliance check’ or ‘check the return’ in line with...
If the taxpayer does not have sufficient information to enable him to complete the Tax Return in the time allowed, he should include either a best...
This guidance note considers judicial review in the context of tax In particular it explains what judicial review is the scope of judicial review where to make an...
Background When the non resident capital gains tax NRCGT rules were first introduced in respect of residential property in April 2015 for compliance purposes non...
Introduction Parliament introduced rules with effect from 17 July 2014 which allow HMRC to require early payments of disputed tax and or national insurance contributions...
Dealing with a request to check a returnThere are several practical pointers that are useful for an adviser to consider when responding to a request from HMRC to check a...
IntroductionA determination should be considered a significant failure by a taxpayer to deal with their tax affairs. It should be dealt with promptly and in most cases a...
Customer relationship managersHMRC established its High Net Worth Unit (HNWU) in 2009 to deal with the personal tax affairs of the UK’s wealthiest taxpayers.The aim of...
IntroductionThe vast majority of HMRC enquiries, or ‘checks’ as they are now more commonly called, are carried out by staff in the network of tax offices across the UK. A...
IntroductionThe rate of the penalty chargeable on the taxpayer under the new penalty regime is based on the behaviour of the taxpayer and whether the error came to light...
IntroductionThis guidance note and the following notes in this section mostly use the term ‘compliance check’ or ‘check the return’ in line with HMRC’s current...
If the taxpayer does not have sufficient information to enable him to complete the Tax Return in the time allowed, he should include either a best estimate or a...
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