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This technical note sets out consequential amendments to legislation, where the power to set a Scottish rate of Income Tax interacts with other areas of Income Tax.
This guidance provides technical and procedural advice for staff in HMRC who administer Excise Statutory Interest
This publication explains the stamp duty and stamp duty reserve tax rules for intermediary and stock lending relief.
Scottish rate of Income Tax newsletter published by HM Revenue and Customs (HMRC) in February 2018 containing updates and guidance on pension schemes.
This main tax announcements for Autumn Statement 2015 made by the Chancellor.
Use the schema and supporting documents to report a cross-border arrangement under Mandatory Disclosure Rules (MDR).
Pension liberation newsletter published by HM Revenue and Customs (HMRC) in February 2015 containing updates and guidance on pension schemes.
Newsletter 62 published by HM Revenue and Customs (HMRC) in May 2014 containing updates and guidance on pension schemes.
This newsletter is published by HMRC in April 2022 to update stakeholders on the latest news for pension schemes.
Newsletter 126 published by HMRC in December 2020 to update stakeholders on the latest news for pension schemes.
Newsletter 122 published by HMRC in July 2020, containing updates and guidance on pension schemes.
Find out what to do if, as an employer, you cease trading, become insolvent, take over an existing business or make employees redundant when paying Statutory Parental Bereavement Pay.
This is guidance on the taxation of pensions, mainly associated with the changes that were brought in on 6 April 2006.
This briefing provides background information about changes to the PAYE system and explains what we are doing to help employers get ready for the new way of reporting.
Finance Bill 2014 New Guidance Notes
What to do if an employer ceases, becomes insolvent, takes over an existing business or you make employees redundant whilst paying adoption pay.
This notice provides a glossary of Scottish land law terms.
This document provides guidance on new HM Revenue & Customs powers over pension liberation schemes.
HM Revenue & Customs has issued this guidance for the ending of the Schedule 19 Stamp Duty Reserve Tax charge.
Interim guidance about the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.
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