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This Tax Information and Impact Note is about legislative changes to how and when tax codes are required to be issued.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Ask HMRC for an NT tax code if you want them to allow your employer to pay you without deducting Income Tax (Seafarers' Earnings Deduction (SED)).
The Code of Practice on Taxation for Banks encourages banks to follow the letter as well as the spirit of the law in relation to tax planning.
How a commodity code and related additional code affects what is needed on an import or export declaration (or customs clearance request).
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Upper Tribunal Tax & Chancery decision of Judge Jeanette Zaman and Judge Ashley Greenbank on July 12th 2024
Find the tax type codes which identify the kinds of duty or tax to be paid or secured (Appendix 8).
Search for import and export commodity codes and for tax, duty and licences that apply to your goods.
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
Income Tax is a tax you pay on your earnings - find out about what it is, how you pay and how to check you're paying the right amount using HMRC's tax calculator.
Licensing authorities must confirm a tax check has been completed by applicants renewing taxi driver, private hire and scrap metal licences, or applying for a licence held with another authority.
Information and guidance published on The Code of Practice on Taxation for Banks.
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