Personal Tax Guidance

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Administration and compliance checks

Look no further. Here's the latest tax guidance on administration and compliance checks in order for you to be confident you are giving your clients the most up to date information.
Latest Guidance
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12 Mar 2020

This guidance note considers judicial review in the context of tax In particular it explains what judicial review is the scope of judicial review...

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12 Mar 2020

Background When the non resident capital gains tax NRCGT rules were first introduced in respect of residential property in April 2015 for compliance...

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12 Mar 2020

Introduction Parliament introduced rules with effect from 17 July 2014 which allow HMRC to require early payments of disputed tax and or national...

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28 Jun 2019

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...

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28 Jun 2019

IntroductionA determination should be considered a significant failure by a taxpayer to deal with their tax affairs. It should be dealt with promptly...

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28 Jun 2019

Customer relationship managersHMRC established its High Net Worth Unit  (HNWU) in 2009 to deal with the personal tax affairs of the UK’s wealthiest...

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28 Jun 2019

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...

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28 Jun 2019

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...

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28 Jun 2019

IntroductionThis guidance note and the following notes in this section mostly use the term ‘compliance check’ or ‘check the return’ in line with...

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28 Jun 2019

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...

Latest Guidance
Personal_tax_img2
Personal Tax

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...

Personal_tax_img8
Personal Tax

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...

Personal_tax_img
Personal Tax

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...

Personal_tax_img2
Personal Tax

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...

Personal_tax_img
Personal Tax

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...

Personal_tax_img6
Personal Tax

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...

Personal_tax_img7
Personal Tax

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...

Personal_tax_img8
Personal 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 error came to light...

Personal_tax_img2
Personal Tax

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...

Personal_tax_img9
Personal Tax

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...