C
- Cable railway
- Cable rents
- Cable telecommunications systems – see Telecommunications
- Cafes
- Cakes and confectionery
- Calculation and payment
- Calculation of profits and losses
- Calculation of tax
- Calculation of tax and reliefs
- Calendar month
- Californian tax – see Unitary taxation
- Call options – see Options
- Call-centres – see Sales and call-centres
- Call-off stock
- Calling for documents
- Cameras
- Campaigning activities
- Camping
- Campione d'Italia
- Canada
- Canal & River Trust
- Canal &River Trust and Canal &River Trading
- Canals
- Canals and inland navigation
- Canary Islands
- Cancellation of penalty
- Cancellation of registration – see De-registration of insurers, Registration
- Cancellation of tax advantage – see Transactions in securities (counteraction of tax advantage)
- Candied peels
- Canteens
- Cap on relief
- Capacity
- Capital
- Capital allowance claims, timing of
- Capital allowance consequences of termination
- Capital allowances
- Capital assets
- Capital distributions
- Capital dividends – see Dividends
- Capital duty – see Stamp taxes
- Capital expenditure
- Capital gains
- Capital gains groups
- Capital gains of companies – see Chargeable gains/allowable losses, Corporation tax, Groups of companies, Non-residents trading via UK branch or agency
- Capital gains tax
- Capital gains tax (non-resident returns)
- Capital gains tax liability
- Capital goods and equipment
- Capital goods scheme
- Capital investment partnerships
- Capital investment return guarantees
- Capital items – see Capital goods and equipment, Capital goods scheme
- Capital losses
- Capital or revenue receipts
- Capital payments
- Capital redemption business – see Capital redemption policies, Insurance companies
- Capital redemption policies
- Capital reliefs – see Capital allowances
- Capital statements
- Capital sums
- Capital sums derived from assets
- Capital sums for leased assets
- Capital sums paid to settlors
- Capital Taxes Office
- Capital transfer tax
- Capped payments and repayments
- Capping – see Capped payments and repayments
- Caps on relief
- Car – see Motor vehicles, Company cars and vans
- Car accessories
- Car boot sales
- Car dealers and manufacturers
- Car fuel – see Road fuel
- Car hire restriction
- Car parks
- Car valeters
- Car wash apparatus
- Caravan parks
- Caravans and houseboats
- Carbon credits
- Carbon emissions trading products
- Care and management provisions
- Care costs
- Care homes
- Care in the community
- Care relief
- Careless or deliberate behaviour
- Careless or deliberate conduct
- Carer's allowance
- Carers
- Caribbean Development Bank
- Caribbean formula
- Carousel and missing trader frauds
- Carousel fraud (Missing trader intra-Community)
- Carpets
- Carpets/carpeting materials
- Carried interest
- Carried-forward losses
- Carry back
- Carry forward allowance
- Carry forward relief
- Carry-back
- Carry-forward
- Cars and vans
- Cars in the motor industry
- Carve-out trusts
- Cascade tax
- Case law generally
- Case management
- Case stated – see Statement of case
- Cases
- Cases involving particular types of company or business
- Cash
- Cash accounting scheme
- Cash back payments
- Cash balance schemes
- Cash basis
- Cash basis for small businesses
- Cash dispensers
- Cash equivalent
- Cash flow
- Cash forfeiture scheme
- Cash income
- Cash options
- Cash searches
- Cash vouchers
- Cash-and-carry wholesalers
- Cash-point machines
- Cashbacks
- Casinos
- Casual and freelance staff
- Cat food
- Catalogues
- Categorisation by regulation
- Categorisation of earners
- Categorisation of schemes
- Categorisation of trusts
- Category 1 oil and Category 2 oil
- Category A and B retirement pensions
- Catering
- Catering services
- Catering staff
- Causes and remedies
- Cavity wall insulation
- Caymans Island
- CCTV
- Ceiling masonry
- Ceilings and canopies
- Cemeteries, crematoria and memorial gardens
- Census officers
- Central African Pension Fund
- Central banks
- Central heating systems
- Central processing unit
- Central Treaty Organisation
- Centre for Non-residents
- Cereals and cereal products
- Certificate of deposit
- Certificate of discharge
- Certificate of insolvency
- Certificate of land transactions
- Certificate of registration
- Certificate of value
- Certificates
- Certificates of deposit
- Certificates of discharge
- Certificates of tax deposit
- Certiorari
- Cessation of employment
- Cessation of ownership
- Cessation of trade or business
- Cession of reservation of ownership
- Cesspools
- Ceuta
- CFCs – see Controlled foreign companies (CFCs)
- CGT exemption
- Chain of transactions
- Chain transactions – see Acquisition of goods
- Chain-breaking companies
- Chair lifts
- Chair rents
- Chairs
- Chalets
- Chambers and chamber presidents
- Champions League Final
- Champions League Final 2013
- Change in business ownership
- Change in company ownership
- Change in nature of trade or business
- Change in ownership of trade, profession or vocation
- Change in standard VAT rate
- Change in use of qualifying buildings
- Change of accounting basis
- Change of accounting date
- Change of business concern
- Change of company residence – see Company residence
- Change of occupation
- Change of trade or business
- Change of trader without change in ownership
- Change of use
- Changes in ownership of fixtures
- Changes in the law
- Channel Islands
- Channel Tunnel
- Channel Tunnel operations
- Chapels – see Places of worship
- Characterisation of supplies
- Charcoal – see Fuel and power
- Charge
- Charge cap
- Charge to aggregates levy
- Charge to tax
- Chargeable amount
- Chargeable assets
- Chargeable consideration
- Chargeable event
- Chargeable event gains
- Chargeable gains
- Chargeable gains of companies
- Chargeable gains/allowable losses
- Chargeable interest
- Chargeable period
- Chargeable persons – see Chargeable gains, Income tax
- Chargeable transactions
- Chargeable transfers
- Charges
- Charges on income
- Charges on land – see Mortgages and charges
- Charging for advice
- Charging provision
- Charging VAT
- Charitable buildings
- Charitable companies
- Charitable donations relief
- Charitable foundation
- Charitable gifts
- Charitable purpose
- Charitable trusts
- Charitable unit trust scheme – see Unit trust schemes
- Charities
- Charity Commission for Northern Ireland
- Charity Commissioners
- Charity shops
- Charity use
- Charkham case
- Charter of ship or aircraft
- Charter trustees
- Chartered ships – see Ships
- Chartering of transport
- Charts – see Printed matter
- Chattel exemption
- Chattels
- Chauffeurs
- Cheating the revenue
- Chemical substances
- Chemists
- Cheques
- Cherries
- Chevening Estate
- Chewy bars
- Chief constables
- Child benefit
- Child care providers
- Child premia
- Child Support Agency
- Child support maintenance
- Child tax credit (CTC)
- Child Trust Fund Scheme
- Child trust funds
- Child's special allowance
- Childbirth – see Birth of a child
- Childbirth allowances
- Childcare
- Childcare payments (Eligibility)
- Childcare regulations
- Childcare vouchers
- Children
- Children's books
- Children's car seats
- Children's clothing and footwear
- Children's parties
- Children's residential accommodation – see Residential accommodation/buildings
- Children's toys
- Chile
- Chiropodists
- Chiropractor
- Chiropractors
- Chocolate biscuits
- Chocolates
- Choreographic performances
- Choses in action
- Christmas bonus
- Christmas parties and gifts
- Chronically sick persons – see Handicapped persons
- Church Commissioners
- Church Commissioners for England
- Church of England clergy
- Church of England Pensions Board
- Churches
- Cider – see Alcoholic beverages
- Cigarette cards
- Cigarettes and cigars – see Tobacco and tobacco products, Tobacco products
- Cinemas
- CIS formula
- Citizen's Charter – see Taxpayer's Charter
- Civic bodies
- Civil and criminal proceedings
- Civil Aviation Authority
- Civil engineering employees
- Civil engineering work
- Civil evasion penalty – see Civil fraud penalty, HMRC civil evasion penalty (CCEP)
- Civil fraud
- Civil fraud penalty
- Civil investigation of fraud
- Civil partners
- Civil Partnership Act 2004
- Civil partnerships
- Civil penalties
- Civil proceedings
- Civil recovery proceedings
- Civil recovery scheme
- Civil servants – see Crown servants, Government and local government workers
- Civil wedding ceremony
- Claim period
- Claims
- Claims and elections
- Claims for reliefs and allowances
- Claims for repayment of overdeclared VAT
- Claims for tax credits
- Claims to relief from stamp duty land tax
- Class 1 contributions
- Class 1 National Insurance contributions
- Class 1A contributions
- Class 1A National Insurance contributions
- Class 1B contributions
- Class 1B National Insurance contributions
- Class 2 contributions
- Class 2 National Insurance contributions
- Class 2 NIC liability to 5 April 2015
- Class 3 contributions
- Class 3 National Insurance contributions
- Class 3A contributions
- Class 3A National Insurance contributions
- Class 4 contributions
- Class 4 National Insurance contributions
- Classic cars – see Cars and vans
- Classification of sources of income
- Classification of trades – see Trade classification
- Clawback of allowances
- Cleaners
- Cleaning
- Cleaning costs
- Cleaning services
- Cleaning services for occupants
- Clearance
- Clearance procedures
- Clearance services
- Clearances
- Clearing and settlement services
- Clearing house automated payment system (CHAPS) – see Electronic transfer schemes
- Clearing houses – see Recognised clearing houses
- Clearing-house charges
- Clergymen – see Ministers of religion
- Clergymen's honoraria
- Clerical errors
- Clients' accounts
- Climate change agreements
- Climate change levy
- Climate change levy accounting document
- Clinical scientists
- Clocks
- Close companies
- Close family member
- Close investment-holding companies (CICs)
- Closed-circuit television (CCTV)
- Closure notice
- Closure notices
- Closure of enquiries
- Clothing
- Clothing and tools allowances
- Clubs, associations or organisations
- CN codes of goods
- Co-operation between tax authorities
- Co-operative associations
- Co-operative housing associations
- Co-operative society
- Co-operatives
- Co-ownership – see Joint property
- Co-ownership authorised contractual schemes (CoACS)
- Co-ownership of land – see Property owners and developers
- Co-ownership schemes
- Co-proprietors' building scheme
- COACS seeding relief
- Coal
- Coal production
- Coastal defence facilities
- Coastal erosion risk management project
- Coaster train
- Cocoa
- Coconut water
- Cod liver oil
- Codes – see PAYE
- Codes of practice
- Coffee, chicory and coffee substitutes
- Coffins and urns
- Cohabitees
- Cohesion of tax systems
- Coin operated machines
- Coins – see Bank notes and coins
- Coke – see Fuel and power
- Cold rooms
- Cold stores
- Cold weather payment
- Cold weather payments
- Collecting agents – see Agents
- Collection and management provisions
- Collection boxes
- Collection of contributions
- Collection of tax
- Collective benefits scheme
- Collective enfranchisement by leaseholders
- Collective investment schemes
- Collectives
- Collectors' items
- Colleges – see Education and training, Education, research and training, Local authorities and similar bodies
- Collegiate bodies
- Colonial and Overseas Pension Funds
- Colonial pensions
- Combined goods promotion schemes
- Combined heat and power stations
- Combined supply – see Single or multiple supplies
- Coming to the UK
- Command Papers
- Commencement
- Commencement date
- Commencement of the Acts
- Commencement of trade or business
- Commercial advertising screening services
- Commercial aircraft – see Aircraft and airline pilots
- Commercial and non-commercial buildings
- Commercial basis requirement
- Commercial building or structure
- Commercial buildings or structures
- Commercial construction work
- Commercial education – see Education and training
- Commercial exploitation
- Commercial exports – see Export of goods
- Commercial loans and bonds
- Commercial occupation of land
- Commercial occupation of woodlands – see Woodlands
- Commercial paper – see Securities for money
- Commercial samples – see Industrial samples, Samples
- Commercial ships – see Ships
- Commercial vehicles – see Motor vehicles
- Commercial voyages/flights
- Commercial waste collection services
- Commercial woodlands – see Woodlands
- Commerzbank principles
- Commission for Local Administration in England
- Commission for Local Administration in Wales
- Commission for Local Authority Accounts in Scotland
- Commission for Technical Co-operation in Africa South of the Sahara
- Commission for the Conservation of Antarctic Marine Living Resources
- Commission for the New Towns
- Commission payments
- Commissioner for Local Administration in Scotland
- Commissioner of Police of the Metropolis
- Commissioners
- Commissioners and officers of Revenue and Customs
- Commissioners for Oaths
- Commissioners for Revenue and Customs
- Commissioners of Revenue and Customs – see HM Revenue and Customs (HMRC)
- Commissions
- Commissions for Local Administration in England, Wales and Scotland
- Committee – see Social Security Advisory Committee
- Commodities
- Commodities and futures
- Commodity and financial futures
- Commodity futures
- Common Agricultural Policy (CAP)
- Common commencement dates (CCDs) initiative
- Common Customs Tariff
- Common Fund for Commodities
- Common investment fund
- Common Reporting Standard
- Common system of financial transaction tax
- Commonhold
- Commonwealth Agricultural Bureaux
- Commonwealth citizens
- Commonwealth countries
- Commonwealth Foundation
- Commonwealth games
- Commonwealth government pensions
- Commonwealth Telecommunications Organisation
- Commonwealth War Graves Commission
- Commorientes
- Communication services
- Community amateur sports clubs
- Community benefit society, meaning
- Community care – see Care in the community
- Community care grant
- Community care grants
- Community centres
- Community Customs Code
- Community Development Finance Institution (CDFI)
- Community Development Finance Institutions (CDFIs)
- Community infrastructure levy
- Community investment scheme relief (corporation tax)
- Community investment scheme relief (income tax)
- Community investment tax relief
- Community investment tax relief (CITR)
- Community law – see European law, EU law
- Community passenger transport
- Community traders
- Community transit procedure
- Commuting employees
- Companies
- Companies migrating from UK
- Companies with investment business
- Company address
- Company cars and vans
- Company directors
- Company distributions
- Company formation services
- Company officers
- Company ownership
- Company partnerships
- Company purchase of own shares
- Company reconstructions – see Reconstructions
- Company reconstructions and amalgamations
- Company registers
- Company residence
- Company share option plans
- Company share option plans (CSOP)
- Company vehicles and fuel
- Company with investment business
- Compensation and damages
- Compensation of employers
- Compensation payments
- Compensation stock
- Competition – see Restrictive covenants
- Competitions
- Complaints
- Complex case
- Complexity of CIS
- Complexity of law
- Compliance
- Compliance and administration
- Compliance certificate
- Compliance checks
- Compliance system
- Compliance tests
- Composers – see Authors
- Composite service companies (IR35) – see Managed service companies (IR35)
- Composite supplies – see Single or multiple supplies
- Composite transactions – see Series of transactions
- Compound settlement
- Compound supplies
- Compounding agreement
- Compromising litigation – see Out-of-court settlements
- COMPS employment
- Compulsory acquisition of land
- Compulsory acquisition of shares
- Compulsory acquisitions
- Compulsory purchase
- Compulsory purchase of land
- Compulsory purchase relief
- Compulsory slaughter of animals
- Computation
- Computation matters
- Computer chips
- Computer equipment and software
- Computer error/failure
- Computer networks
- Computer problems
- Computer staff
- Computerised invoices
- Computerised records
- Computers and computer equipment
- Computing services
- Concealing, destroying etc documents
- Concept of VAT
- Concert halls
- Concert venues
- Concessions – see Extra-statutory concessions
- Concurrent employment – see Class 2 contributions, Class 4 contributions
- Conditional gifts
- Conditional sale agreements
- Conditionally exempt transfers
- Conditions for discovery assessments
- Conditions of entitlement
- Condoms – see Contraceptives
- Conduct involving dishonesty
- Conduct notice
- Conduct notices
- Conduit companies – see Beneficial ownership
- Confectionery
- Conferences and seminars
- Confidentiality
- Confirming houses
- Confiscation order
- Confiscation Orders
- Congestion charge
- Connected companies
- Connected parties
- Connected persons
- Connexions
- Consents
- Consequential amendments
- Consequential claims by taxpayers
- Consequential loss – see Compensation and damages
- Consequential provision
- Conservatories
- Consideration
- Consignment notes
- Consignment stock
- Consolidated Fund
- Consortia – see Groups of companies
- Consortium relief – see Companies, Group relief
- Conspiracy
- Constituency – see Parliamentary constituencies
- Constituent members
- Construction – see Civil engineering work, Construction services, Land and buildings
- Construction Industry Review Advisory (Implementation) Panel (CIRIP)
- Construction industry scheme
- Construction Industry Scheme (CIS)
- Construction Industry Scheme 1975-1999
- Construction Industry Scheme 1999-2007
- Construction Industry Scheme April 2007 onwards
- Construction Industry Scheme Operational Forum (CISOF)
- Construction industry tax deduction scheme
- Construction Industry Training Board levy (CITB)
- Construction of agreement
- Construction of buildings
- Construction operations
- Construction projects
- Construction services
- Construction sites
- Consular assistance
- Consular officers and employees
- Consultancy fees
- Consultancy services
- Consumer durables
- Consumer prices index
- Consumers for VAT purposes
- Contact details
- Contact details for debtors
- Contact lenses
- Containers
- Contaminated land
- Contemplative communities – see Religious communities
- Contemplative orders
- Continental shelf – see Territorial extent of UK, Territorial sea and continental shelf
- Continental shelf workers
- Contingent consideration
- Contingent liabilities
- Continuous supplies of goods
- Continuous supplies of services
- Contra-trading fraud – see Carousel and missing trader frauds, Reverse charge: carousel fraud
- Contraceptives
- Contract catering
- Contract of employment
- Contract of service
- Contracted-out contributions and benefits
- Contracted-out employment
- Contracted-out money purchase (COMP) pension schemes
- Contracted-out or not contracted-out schemes
- Contracted-out salary related (COSR) pension schemes
- Contracting-out certificates – see Certificates
- Contractors within the construction industry
- Contracts
- Contracts for differences
- Contracts for land transactions
- Contracts for sale
- Contracts of employment – see Employment contracts
- Contracts where sale for £10 million or more
- Contractual entitlement
- Contractual maternity pay
- Contractual savings schemes – see Savings and investment income, SAYE, SAYE option schemes
- Contribution stamps
- Contribution to
- Contribution week
- Contributions
- Contributions Agency
- Contributions payments
- Contributions to the cost of fixed equipment
- Contributory benefits
- Contributory benefits pre-6 April 2016
- Contributory or non-contributory schemes
- Control
- Control of importation
- Control of movement of goods
- Control of premises
- Control test
- Controlled foreign companies (CFCs)
- Controlled foreign companies (pre-1 January 2013)
- Controlled goods agreements
- Controllers of landfill sites
- Convention for the Protection of Human Rights and Fundamental Freedoms – see Human rights
- Convention on Assistance in the Case of a Nuclear Accident or Radiological Emergency
- Convention on Mutual Administrative Assistance
- Conventional basis
- Conventions – see Double taxation relief
- Convents
- Conversion of buildings
- Conversion of securities
- Conversion of vehicles
- Conversions
- Converted properties
- Convertible loan stock
- Convertible shares and securities
- Conveyance
- Conveyance on sale – see Transfer on sale
- Conveyances
- Cooling – see Heat and cooling
- Cooling energy
- Copy
- Copyright royalties
- Copyrights
- Corporate and government debt – see Loan relationships
- Corporate bond funds
- Corporate bonds
- Corporate finance
- Corporate interest restriction
- Corporate offences
- Corporate profits, transfer of
- Corporate purchasing or procurement cards
- Corporate share purchase
- Corporate strips – see Deeply discounted securities, Discounted securities
- Corporate venturing scheme (CVS)
- Corporation tax
- Corporation Tax Act 2009
- Corporation Tax Act 2010
- Corporation tax self-assessment (CTSA)
- Corporations
- Corporations sole
- Correction of errors
- Corresponding deficiency relief
- COSRS employment
- Cost of living
- Cost sharing groups
- Cost-sharing arrangements
- Cost-sharing exemption
- Costs
- Costs of scheme
- Council of Europe Consultative Assembly
- Council of the European Union
- Council of the Isles of Scilly
- Council tax
- Council tax benefit
- Councillors
- Councillors' allowances
- Counselling services
- Counteracted advantage, value of
- Counteracting tax advantages
- Counteraction notices
- Counterfeit goods
- Counterparts
- Counters and checkouts
- Counting officers
- Country codes
- Country ties
- Country-by-country reorting
- Country-risk debts – see Sovereign debts
- Countryside Council for Wales
- County councils
- County court
- County court proceedings
- Couple
- Coupons
- Courses
- Court common investment funds
- Court fees
- Court investment funds
- Court of Appeal
- Court of First Instance
- Court of Justice of the European Union (CJEU) – see European Court of Justice (ECJ)
- Court of Protection
- Court of Session
- Court order, payments under – see Payments under court order
- Court orders
- Court proceedings
- Courts
- Covenanted payments
- Covenanted payments to charities
- Covenants
- Covenants concerning land
- Crane over-sailing licences
- Crash helmets
- Creative artists
- Creative works, profit averaging for
- Credit and charge card companies
- Credit and charge cards
- Credit card
- Credit card operations
- Credit for aggregates levy – see Tax credits
- Credit for foreign tax
- Credit for input tax
- Credit for tax – see Tax credits
- Credit institutions
- Credit management
- Credit notes
- Credit or loan transactions – see Loan or credit transactions
- Credit relief for foreign tax – see Foreign tax credit relief
- Credit sale agreements
- Credit tokens
- Credit traders
- Credit transactions
- Credit transfer
- Credit unions
- Credit vouchers
- Credit-tokens
- Credit/mortgage negotiator
- Creditors
- Creditors' rights
- Credits
- Credits for tax – see Tax credits
- Cremation
- Crematoria – see Cemeteries, crematoria and memorial gardens
- Cricketers
- Crime and disorder reduction
- Crime-related payments
- Criminal Assets Bureau in Ireland
- Criminal expenditure
- Criminal fraud
- Criminal Injuries Compensation Authority
- Criminal Injuries Compensation Scheme
- Criminal investigations
- Criminal investigations and proceedings
- Criminal offences and penalties
- Criminal offences and proceedings
- Criminal Records Bureau (CRB) checks
- Criminal sanctions
- Criminal Taxes Unit
- Crises abroad
- Crisps
- Criteria for FHL rules to apply
- Critical illness benefit
- Croatia
- Crofting communities
- Crofting community right to buy
- Crops – see Farming and market gardening
- Cross options – see Options
- Cross-border coherence of tax systems
- Cross-border leasing transactions
- Cross-border shoppers
- Cross-border transactions
- Cross-border workers – see Migrant workers
- Cross-field allowance
- Crown
- Crown Court
- Crown employees
- Crown employment
- Crown liability
- Crown Prosecution Service
- Crown Prosecution Service (CPS)
- Crown servants
- Crown set-off
- Crude oil
- Cruise ships – see Ships
- Cruises
- Crushing and cutting rock
- Crèches – see Childcare
- Créche facilities
- Cultural events
- Cultural goods scheme
- Cultural services
- Cumulation
- Cumulation of transfers
- Cumulation principle
- Cupboards
- Cups – see Awards
- Currency
- Currency contracts – see Swap agreements
- Currency controls
- Currency options
- Currency rate swaps
- Current accounts
- Current owner's entitlement
- Curriculum Council for Wales
- Curtains
- Curtains and blinds
- Cushion gas
- Custom-made joinery
- Customer loyalty schemes – see Business promotion schemes
- Customer rebates and discounts
- Customs &Excise Management Act 1979, s. 139 and 144
- Customs and Excise – see HM Revenue and Customs (HMRC)
- Customs and Excise Commissioners – see Commissioners for Revenue and Customs
- Customs and excise duties
- Customs civil evasion penalty (CCEP)
- Customs Co-operation Council
- Customs code – see Community Customs Code
- Customs declarations
- Customs duties
- Customs enactments
- Customs or excise duties
- Customs Special Procedures
- Customs territory of the Community – see Community Customs Code
- Customs warehouses
- Customs warehousing – see Warehousing
- Cut flowers
- Cut in standard VAT rate – see Change in standard VAT rate
- Cycles and cyclists
- Cycles and motor cycles
- Cycles and safety equipment vouchers
- Cycling equipment – see Bicycles and cycling safety equipment
- Cyclist's breakfasts
- Cypriot formula
- Cyprus
- Czech Republic
- Czechoslovakia treaty
