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This leaflet explains the impact of taxes, National Insurance contributions, tax credits and State Pensions for lesbian, gay, bisexual and transgender customers.
This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
If you had unauthorised payments to your pension in the remedy period, find out how the public service pensions remedy (known as McCloud) could have affected these.
This introductory tax guide is intended for businesses looking at employee ownership for the first time, rather than professional advisers.
Ffurflenni Cyllid a Thollau EM (CThEM) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
This treaty was presented to Parliament March 2019.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
Use the GAAR Advisory Panel opinion on miscellaneous income loss and the creation of losses using mirroring forward contracts to help you recognise abusive tax arrangements.
Overview of the legislation required to implement the provisions set out in Making Tax Digital: Bringing Business Tax into the Digital Age.
This treaty was presented to Parliament in April 2023.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
This treaty was presented to Parliament in March 2019.
Use the GAAR Advisory Panel opinion on reducing an estate's value via subscription for shares in a new company and gifting shares to an employee succession trust to help you recognise abusive tax arrangements.
Responses to points raised about the Tax Agreement between the UK and Switzerland which came into force on 1 January 2013.
Transitional issues associated with the pension changes that came into force on 27 March 2014.
Don’t include personal or financial information like your National Insurance number or credit card details.
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