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Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.
Check the availability and any issues affecting the Simple Assessment payment plan service.
Arweiniad i unig fasnachwyr, landlordiaid ac asiantau gofrestru鈥檔 gynnar i ddefnyddio ffordd newydd CThEF o roi gwybod am incwm a threuliau hunangyflogaeth ac eiddo ar gyfer y flwyddyn dreth 2025 i 2026.
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.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. 皇冠体育appse schemes don鈥檛 work.
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.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
Information on how to account for redress payments on your tax return.
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.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
This note contains final guidance for a new Income Tax relief for irrecoverable peer-to-peer loans to help people understand how to apply this tax relief.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
This treaty was presented to Parliament in March 2019.
HM Revenue and Customs is allowing a 鈥榞randfathering鈥� provision until 5 April 2019 for the Extra-Statutory Concession on the remuneration of sub-postmasters.
How HMRC deals with a scheme that tries to exploit Entrepreneurs鈥� Relief by turning income into a capital gain and what to do if you use it.
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Overview of the legislation required to implement the provisions set out in Making Tax Digital: Bringing Business Tax into the Digital Age.
How to claim a refund in the current tax year on a death benefit lump sum payment.
This treaty was presented to Parliament in April 2023.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
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