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Financial institutions should check that payments of interest to addresses in the UK and EU are correctly separated on returns to HM Revenue and Customs.
Changes to Schedule 1 of the Hydrocarbon Oil Duties Act 1979.
The Individual Savings Account (Amendment No. 3) Regulations 2013
Tax Information and Impact Note for Withdrawal of the exemption for business supplies of research
HM Revenue & Customs (HMRC) will be conducting a technical review of the BPRA legislation, with a view to making its policy purpose even clearer.
Tax Information and Impact Note to describe the impact of draft legislation within the National Insurance Contributions Bill.
Taxation of high-value UK residential property held by certain non-natural persons (updated)
How the VAT Tribunal ruling in Paymex Limited will apply in voluntary arrangements.
Restrictions on interim payments in proceedings relating to tax matters
Financial institutes may need to include payments of savings income in the form of interest to Croatian residents on their EU Savings Directive return.
Tonnage Tax rules for shipping companies and when to carry out a flagging test.
The VAT implications of Northern Ireland's introduction of a levy on the supply of 'single-use carrier bags.
HM Revenue and Customs’ tax treatment of ‘trail commission’ paid to investors in Collective Investment Schemes and life insurance policies.
Programme of assurance visits to registered dealers in controlled oils and tied oils under the Class Approval Scheme.
This briefing provides information about how overpayments may occur, how to avoid them and what to do if they have been overpaid.
This briefing sets out our approach to keeping our online systems and customers' information safe.
Information about Real Time Information employers: migration during tax year 2012 to 2013.
This document sets out how HMRC intends to deliver, over the next three years, an environment in which SMEs can get on with what really matters to them – running their businesses.
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