E4.11153 Mandatory electronic filing—real-time returns of tax and associated matters

Personal and employment tax

Commentary

As part of the introduction of Real Time Information, see E4.1104), RTI returns of payments made are required to be filed electronically, ie on the same basis as the returns of 'in year information'

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B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B5.123 BPS—negligible value claims

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.11 The 'Pay As You Earn' system /Electronic filing and communications with HMRC / E4.11153 Mandatory electronic filing—real-time returns of tax and associated matters

E4.11153 Mandatory electronic filing—real-time returns of tax and associated matters

Personal and employment tax

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

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E4.11153 Mandatory electronic filing—real-time returns of tax and associated matters

Personal and employment tax

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