P
- P11 records
- P11D/P11D(b) returns
- P14 returns
- P35 returns
- P60 returns
- Packaging materials
- Packing charges – see Postage and packing charges
- Paddocks and wild land
- Paid leave
- PAIF seeding relief
- PAIFs and CoACS
- Painters – see Artists and sculptors
- Painting and decorating
- Painting books – see Printed matter
- Paintings – see Works of art
- Paired shares
- Pakistan
- Palladium and platinum options
- Pallets
- Pamphlets
- Paper for paper transactions – see Reconstructions
- Parallel pooling – see Identification and pooling of shares and securities, Shares and securities
- Parallel proceedings
- Paramedics
- Parcels
- Parent companies – see Groups of companies, Companies
- Parent companies and subsidiaries
- Parental settlements
- Parents and carers
- Parish clerks
- Parish councils
- Park and ride schemes
- Parking facilities
- Parliamentary Commissioner for Administration – see Ombudsman
- Parliamentary constituencies
- Parliamentary constituency reorganisation
- Parliamentary elections
- Parliamentary Ombudsman
- Parliamentary pension funds
- Parliamentary pension funds/schemes
- Parliamentary privilege
- Parliamentary process – see Fiscal legislation
- Part disposals
- Part disposals of land
- Part-exchange
- Part-time employment
- Partial charities relief
- Partial closure notices
- Partial exemption
- Partial exemption special method (PESM)
- Participation requirement
- Participators
- Parties (to proceedings)
- Parties and functions
- Parties to a trust
- Partition or division
- Partition or division of chargeable interest
- Partition vs reconstruction
- Partition walls
- Partitions
- Partly constructed buildings
- Partly paid shares
- Partly qualifying holdings
- Partner
- Partner payment notice
- Partner payment notices
- Partnership
- Partnership agreement
- Partnership annuities
- Partnership assets
- Partnership changes
- Partnership deed
- Partnership income (computation of)
- Partnership interest
- Partnership property
- Partnership returns
- Partnership shares (SIP schemes)
- Partnership statement
- Partnerships
- Partnerships (modification of normal rules)
- Parts and equipment
- Party plan sales
- Passenger payments
- Passenger transport
- Passenger transport authorities or executives – see Local authorities and similar bodies
- Passports
- Patent allowances
- Patent box
- Patent rights
- Patent rights (sale of)
- Patents
- Paternity
- Paternity benefits
- Paternity leave
- Paternity pay – see Statutory paternity pay (SPP)
- Pathfinder group
- Patriotic bodies
- Pattern of occupation
- Pawnbrokers
- Pay – see Earnings, Employment income, Remuneration, Salaries, Wages and salaries
- Pay and file
- Pay As You Earn
- Pay As You Earn (PAYE)
- PAYE
- PAYE codes
- PAYE regulations
- PAYE settlement agreements
- Paying and collecting agents
- Paymaster arrangements
- Payment
- Payment of contributions
- Payment of credit
- Payment of earnings
- Payment of inheritance tax
- Payment of levy
- Payment of SDLT
- Payment of stamp duty
- Payment of stamp duty land tax
- Payment of stamp duty reserve tax
- Payment of tax
- Payment of tax credits
- Payment of VAT
- Payment on account
- Payment request notes – see Pro forma invoices
- Payment terms
- Payment to pension previously taken
- Payment to vary lease terms
- Payment traders
- Payment under Compromise Agreement
- Payments
- Payments in kind
- Payments in lieu of notice (PILONS)
- Payments on account scheme
- Payments to and benefits from pension schemes
- Payments under court order
- Payphones
- Payroll deduction scheme
- Payroll deductions
- Payroll giving
- Payroll giving scheme
- Payroll services provider
- PD stamp
- Peat – see Fuel and power
- Pecuniary legacies
- Pecuniary legacy
- Pecuniary settlements
- Penalties
- Penalty - VAT fraud
- Penalty cases
- Penalty for failure to make returns
- Penalty for failure to pay tax
- Penalty proceedings
- Penny falls machine
- Pension contributions
- Pension credit
- Pension credits – see Dissolution of marriage / civil partnership
- Pension death benefits
- Pension drawdown fund not used up
- Pension fund management services
- Pension funds
- Pension funds or pension schemes
- Pension funds pooling schemes
- Pension guarantee
- Pension income
- Pension income builder
- Pension policies
- Pension Protection Fund
- Pension protection lump sum
- Pension scheme benefits
- Pension schemes
- Pension schemes – lump sum benefits
- Pension schemes (transitional provisions and appropriate independent advice)
- Pension sharing – see Dissolution of marriage / civil partnership
- Pension transfers
- Pension trusts
- Pension-related exclusions from DR charge
- Pensionable age
- Pensioner's Christmas bonus
- Pensioners
- Pensions
- Pensions (India, Pakistan and Burma) Act 1955
- Pensions Advice Allowance
- Pensions Advisory Service
- Pensions and pension funds
- Pensions credit
- Pensions Ombudsman
- Pensions Regulator
- People in attendance
- People or services
- Peppercorn rents
- PEPs – see Personal equity plans (PEPs)
- Performance of duties
- Performers
- Perfumes
- Period of absence
- Period of account
- Period of grace election
- Period of longer-term occupation
- Period of ownership
- Periodic charge
- Periodic charges to inheritance tax
- Periodical payments
- Periodicals – see Newspapers, journals and periodicals
- Perishable goods
- Perks
- Permanent establishment
- Permanent health insurance policies
- Permanent interest bearing shares (PIBs)
- Permanent Interest-bearing share (PIB)
- Permitted area
- Permitted period
- Perpetuities
- Perpetuities and accumulations
- Perpetuities, law/rule against
- Perry
- Persistent misdeclaration penalty
- Persistently unco-operative large businesses, sanctions for
- Person
- Person liable
- Personal accident insurance – see Insurance policies
- Personal accident policies – see Insurance policies
- Personal Accounts Delivery Authority
- Personal allowance
- Personal assets – see Private assets
- Personal company – see Gifts of business assets, Re-investment relief, Retirement relief (disposals to 5 April 2003), Roll-over relief, Retirement relief
- Personal effects
- Personal employees
- Personal equity plan (PEP) management
- Personal equity plans (PEPs)
- Personal exports scheme
- Personal import allowance
- Personal incidental expenses – see Expenses
- Personal independence payments
- Personal injuries – see Compensation and damages, Insurance policies, Accidents
- Personal injury trusts
- Personal integrated trust
- Personal integrated trusts
- Personal luggage of travellers
- Personal pension schemes
- Personal portfolio bonds
- Personal possessions
- Personal property
- Personal records
- Personal reliefs
- Personal reliefs and allowances
- Personal representatives
- Personal savings allowance
- Personal scope
- Personal security
- Personal security protection – see Security
- Personal service companies (IR35)
- Personal tax accounts
- Personal tax returns – see Returns
- Personal use of business assets – see Private or non-business use
- Personalised number plates
- Personality, treaty benefits
- Personalty
- Persons chargeable to tax
- Persons leaving partnership
- Persons leaving partnership, defeat notices
- Persons of unsound mind – see Illness or incapacity
- Persons treated as one – see Splitting business activities
- Persons with significant control
- Pest control
- PET – see Potentially exempt transfers
- Pet cemeteries
- Pet foods
- Petrochemical purposes
- Petrol – see Road fuel
- Petrol companies – see Oil companies, Oil taxation, Petroleum revenue tax
- Petrol filling stations
- Petroleum
- Petroleum and diesel benefits – see Cars and vans
- Petroleum companies
- Petroleum revenue tax
- Petroleum tax
- Petty cash payments
- PFI projects
- PfP countries
- Phantom share schemes
- Pharmacists
- Phased drawdown
- Phased retirement
- Philanthropic bodies
- Philosophical bodies
- Phoenix companies
- Phoenix syndrome
- Phone cards
- Phone numbers – see Telephone numbers
- Phones – see Mobile phones, Payphones, Telephones
- Photo books
- Photocopied returns – see Returns
- Photocopies
- Photographic processors
- Photographs
- Photography services
- Physical education and recreation – see Sports clubs
- Physical permanent establishment – see Permanent establishment
- Physiotherapist
- Physiotherapists
- Pick-up Truck
- Pick-up vehicles
- Pictures – see Works of art
- Piece workers
- Pilferage – see Lost, stolen or destroyed goods, Theft
- Pilot schemes – see Work incentive schemes
- Pilot trusts
- Pilotage services
- Pilots – see Airline pilots
- Pioneer relief
- Pipeline construction
- Pipelines
- Pipelines/underground ducts or tunnels
- Pitches
- Place of business
- Place of effective management (POEM)
- Place of performance
- Place of supply
- Place of supply of cars
- Place of supply of goods
- Place of supply of services
- Places of worship
- Planning – see Tax planning
- Planning agreements
- Planning application fees
- Planning consultants
- Planning obligations
- Planning restrictions
- Plans or drawings
- Plant (provision of)
- Plant and machinery
- Plant and machinery allowances
- Plant breeders' rights – see Intellectual property
- Plant growing kits
- Plant hire
- Plant or machinery
- Plant propagation
- Plant rooms
- Plantations
- Plasters
- Play equipment
- Playgroups
- Pleasure boats
- Plumbers
- Poinding – see Distraint
- Poland
- Police
- Police and Crime Commissioners (PCCs)
- Police authorities
- Police constables
- Police officers
- Police organisations
- Police Service of Northern Ireland
- Policies – see Insurance policies
- Policies of insurance – see Insurance policies
- Polishing
- Political bodies
- Political parties
- Political parties (gifts to)
- Poll tax – see Council tax
- Polluted land – see Contaminated land
- Pollution incidents
- Polygamous marriage
- Polygamous marriage benefit amounts
- Polygamous marriages
- Ponies
- Pool betting duty
- Pooled vehicles
- Pooling – see Identification and pooling of shares and securities, Shares and securities
- Pooling requirement
- Port authorities
- Portable offices
- Portfolio management
- Portfolio shareholders
- Ports
- Portugal
- Post mortem reliefs
- Post Office
- Post Office Counters Ltd – see Subpostmasters
- Post Office employees
- Post-acquisition benefits
- Post-cessation
- Post-cessation expenditure
- Post-cessation expenditure and receipts
- Post-cessation property relief
- Post-cessation receipts
- Post-cessation relief
- Post-death arrangements
- Post-employment notice pay
- Post-registration supplies
- Post-transaction rulings
- Post-war credits
- Postage and packaging charges
- Postage and packing charges
- Postage stamps
- Postal imports
- Postal packets
- Postal problems
- Postal services
- Postgraduates
- Postponed consideration
- Postponed gifts
- Postponement of tax
- Postponement of tax following an appeal
- Potato crisps, etc.
- Potato products
- Potato quotas
- Potential enhancements to EOT regime
- Potentially exempt transfer
- Potentially exempt transfers
- Pottery business
- Poultry houses
- Poverty
- Powders and mixes
- Power – see Fuel and power
- Power of appointment
- Power of arrest
- Power of attorney – see Attorneys
- Power supplies
- Power to add, vary, or remove exemptions
- Power to detain goods
- Power to obtain tax agent's files
- Power to search persons
- Powers of appointment
- Powers of attorney
- Powers of seizure
- Powers to raise tax
- Practice Direction
- Practice directions
- Practice statements
- Practitioner's newsletters
- Pre-10 December 2013 trust
- Pre-approval by tribunal
- Pre-commencement property costs
- Pre-commencement receipts – see Golden hellos
- Pre-completion transactions
- Pre-emption rights
- Pre-emptions
- Pre-entry capital gains/losses
- Pre-entry gains – see Groups of companies
- Pre-entry gains and losses
- Pre-entry losses – see Groups of companies
- Pre-germinated grass seed
- Pre-incorporation supplies
- Pre-letting expenditure
- Pre-nuptial agreements
- Pre-ordained transactions – see Series of transactions
- Pre-owned asset charge
- Pre-owned assets
- Pre-owned assets (POAT)
- Pre-owned assets tax
- Pre-registration input tax
- Pre-registration supplies
- Pre-return banding check
- Pre-sale dividends
- Pre-trading expenditure
- Pre-trading input tax
- Preamble
- Precedents
- Precious metals and stones – see Gold and gold coins
- Preference shares
- Preferential debts
- Preliminary matters
- Premises – see Land and buildings
- Premium Savings Bonds
- Premiums
- Premiums (lease) – see Lease premiums
- Premiums and other receipts
- Premiums for leases
- Premiums on leases
- Premiums trust fund – see Lloyd's underwriters (corporate members), Lloyd's underwriters (individuals), Lloyd's underwriters
- Preparatory or auxiliary activities
- Prepayment
- Prepayment of rent
- Prerogative orders
- Prescribed
- Prescribed accounting period
- Prescribed conditions
- Prescribed matters
- Prescribed rate of interest – see Interest payable, Interest receivable
- Prescribed schemes
- Prescriptions
- Preservation and conservation charities
- Press agencies
- Press notices
- Press releases
- Presumption of continuity
- Presumption of Death Act 2013
- Prevailing practice defence
- Price
- Price/Earnings ratio approach
- Prices in foreign currency – see Foreign currency/exchange transactions
- Priests and other ministers of religion
- Primary and secondary threshold
- Primary contributions – see Class 1 contributions
- Primary contributors – see Class 1 contributions
- Primary legislation
- Principal – see VAT representatives
- Principal charge
- Principal instrument
- Principal private residence – see Private residence relief, Residence
- Principal rates
- Principal rule
- Principal VAT directive
- Principals – see Agents
- Principles arising from cases
- Printed matter
- Printer matter
- Printing equipment
- Prints – see Works of art
- Prior agreements with HMRC
- Priority of relevant charging provisions
- Priority rules
- Priority share allocations – see Shares and securities
- Prison
- Prison officers
- Prisoners
- Prisons
- Privacy
- Private assets
- Private companies
- Private finance initiative (PFI)
- Private finance initiatives (PFIs)
- Private funds limited partnerships
- Private hospitals
- Private households
- Private individuals
- Private international law
- Private or non-business use
- Private pensions
- Private residence relief
- Private road fuel – see Road fuel
- Private tuition
- Private use of cars
- Private use of property – see Own use adjustment
- Private voyages/flights
- Private welfare agencies – see Welfare services
- Private/non-business use of supply – see Business/non-business use of supply
- Privilege – see Legal professional privilege (LPP)
- Privileged documents
- Privileged material
- Privileged settlements
- Prizes
- Pro forma invoices
- Pro-forma computation
- Probate
- Probate claims
- Probate Registry
- Probation committee
- Probation Service
- Procedural matters
- Procedural requirements
- Procedure
- Procedures
- Proceedings
- Proceeds of crime
- Proceeds of Crime Act 2002
- Proceeds of Crime Act 2002 (Cash Searches: Code of Practice) (England And Wales And Scotland) Order 2015
- Proceeds of Crime Act 2002 (POCA)
- Proceeds of disposal – see Disposal proceeds
- Proceeds of unlawful conduct
- Process for imposing charge
- Processing procedure
- Procurement cards – see Corporate purchasing or procurement cards
- Procurement of services – see Agents
- Production company
- Production herds – see Herd basis
- Production of wine
- Professional activities
- Professional advice
- Professional advisers
- Professional bodies
- Professional conduct
- Professional expenses and fees
- Professional fees and subscriptions
- Professional indemnity insurance – see Indemnity insurance
- Professional negligence – see Neglect or negligent conduct
- Professional partnerships
- Professional privilege – see Legal professional privilege (LPP)
- Professional profits
- Professional qualifications
- Professional services
- Professional subscriptions
- Professionals
- Professions and vocations
- Professors – see Academics
- Profit averaging – see Artists and sculptors, Authors, Bloodstock breeders, Farming and market gardening
- Profit sharing
- Profit sharing partner – see Partnerships
- Profit sharing schemes
- Profit-related pay schemes
- Profit-sharing share schemes
- Profits (calculation of) – see Computation of profits
- Profits and gains
- Profits arising before grant of right
- Profits from trade, profession or vocation
- Profits of a property business
- Profits of a trade
- Programmes (printed)
- Progress payments
- Progressive system of taxation
- Projector
- Promissory notes
- Promoted arrangements
- Promoter
- Promoter reference number
- Promoters of tax avoidance schemes
- Promoters of tax avoidance schemes (POTAS)
- Promotion of trade
- Promotional campaigns
- Promotional goods
- Promotional services
- Prompt payment discounts
- Proof (burden of) – see Burden of proof
- Proof (burden of) – see Burden of Proof
- Proof (standard of) – see Standard of Proof
- Property
- Property (rental) income v trade income
- Property adjustment order
- Property allowance
- Property authorised investment funds
- Property business loss relief
- Property business losses
- Property businesses
- Property dealing company
- Property development
- Property disposals
- Property governed by a will
- Property guides
- Property improvements
- Property income
- Property income allowance
- Property investment companies – see Close companies
- Property investment limited liability partnerships
- Property investment LLP
- Property investment partnership
- Property investment partnerships
- Property investors
- Property letting
- Property letting business
- Property losses – see Losses
- Property losses – capital gains tax
- Property losses – corporation tax
- Property losses – income tax
- Property overseas
- Property owners and developers
- Property rental businesses
- Property tax
- Property traders
- Property transactions
- Property-investment partnership (PIP)
- Property-investment partnerships
- Proportionality
- Proprietor's drawings – see Sole traders
- Prosecution Service
- Prosecutions
- Prosthetists
- Prostitution
- Protected buildings
- Protected foreign source income
- Protected settlements
- Protection and indemnity (P &I) insurance
- Protection of the revenue
- Protection of vulnerable groups
- Protection of witnesses and other persons
- Protective assessments
- Protective awards
- Protective clothing
- Protective helmets and footwear
- Protective trusts
- Protector
- Provident benefits
- Provident societies – see Industrial and provident societies
- Provision of services
- Provisional collection of tax
- Provisions
- Provisions of CAA 2001, s. 67
- PSCs – see Persons with significant control
- Psychologists
- Psychotherapeutic treatment
- Psychotherapist
- Psychotherapists
- Public access
- Public access to wills
- Public address systems
- Public and private hearings – see Privacy
- Public authorities and public bodies
- Public authority
- Public benefit
- Public benefit (gifts for)
- Public Bodies relief
- Public companies
- Public finance initiative
- Public houses
- Public infrastructure
- Public interest bodies
- Public interest immunity (PII)
- Public international law
- Public issues
- Public lending rights
- Public offers of shares
- Public officers
- Public offices and departments
- Public Record Office
- Public revenue
- Public revenue dividend
- Public revenue dividends
- Public sector
- Public sector through intermediaries
- Public service mutuals
- Public service pensions
- Public transport
- Public trustee
- Public utilities
- Publicans
- Publications
- Publicly funded research (PFR)
- Pupils – see Students
- Purchase
- Purchase and sale of securities
- Purchase by company of own shares
- Purchase of FHL property in UK
- Purchase of own shares
- Purchase tax
- Purchase tax paid goods
- Purchased life annuities
- Purchasers
- Pure income profit
- Purposive approach
- Put options – see Options
- Putative treaties