R
- R&D Fraction
- Racecourse representatives
- Racehorse owners
- Racehorse trainers
- Racehorses
- Racing – see Gaming and gaming machines
- Racking
- Radiators – see Central heating systems
- Radio and television broadcasting services
- Radio industry
- Radio relay service
- Radiographers
- Radiological emergencies
- Radios
- Raffles – see Prizes
- Railway rolling stock – see Rolling stock
- Railway savings banks
- Railway savings banks, statutory nomination powers
- Railway stations
- Railways and railway assets
- Railways etc.
- Railways or tramways
- Rainwater harvesting and filtration equipment
- Raising capital
- Ramps
- Ramsay principle
- Ransom and extortion
- Ratchet loans
- Ratchets
- Rate bands
- Rate of advance corporation tax
- Rate of aggregate levy
- Rate of capital gains tax
- Rate of corporation tax
- Rate of income tax
- Rate of interest applicable to judgment debts
- Rate of levy
- Rates
- Rates of capital gains tax
- Rates of corporation tax
- Rates of duty
- Rates of exchange – see Foreign exchange rates, Foreign currency/exchange transactions
- Rates of income tax
- Rates of inheritance tax
- Rates of interest
- Rates of National Insurance contributions
- Rates of tax
- Rates of VAT
- Ratification of treaties
- Rationalisation of industry
- Rationalisation schemes
- Raw materials – see Commodities
- Re-basing
- Re-basing to 1982 values – see Assets held on 31 March 1982
- Re-categorisation of earners
- Re-exportation – see Temporary imports
- Re-imported goods – see Imported goods
- Re-investment relief
- Re-registration – see Registration
- Re-roofing
- Re-structuring and exit issues
- Re-training – see Education and training
- Re-use of assets
- Readily convertible assets
- Reading materials
- Ready reckoner
- Ready reckoner tables
- Real estate – see Land and buildings
- Real estate elections – see Option to tax
- Real estate investment trusts (REIT)
- Real estate investment trusts (REITs)
- Real property
- Real time information
- Real time information (RTI)
- Real time information employers
- Real time information returns – see PAYE
- Realisation of assets
- Realisation of profits requirement
- Realty
- Reasonable care
- Reasonable excuse
- Rebasing to 1982 values – see Capital gains tax
- Rebates
- Rebuilding works
- Recalled goods
- Recapitulative statements – see EC sales statements
- Receipts
- Receipts on acquisition of business
- Receiver for the Metropolitan Police District
- Receivers
- Receivers, appointment of, absence of grant
- Receivership
- Receivership or administration
- Recipients of supply
- Reciprocal agreements
- Reclaiming VAT – see Input tax
- Reclamation
- Recognised bodies
- Recognised central securities depositories
- Recognised clearing houses
- Recognised foreign exchanges
- Recognised futures exchanges
- Recognised growth markets
- Recognised investment exchanges
- Recognised overseas pension schemes (QROPS)
- Recognised stock exchange
- Recognised stock exchanges
- Reconciliation – see Records and accounts
- Reconstruction
- Reconstruction involving transfer of business
- Reconstruction of buildings
- Reconstruction of companies – see Company reconstructions and amalgamations
- Reconstruction relief
- Reconstructions
- Reconstructions and business restructuring
- Reconveyance – see Sale of land with right to conveyance
- Record keeping
- Record-keeping
- Recorded information
- Recorders and judges
- Records and accounts
- Recoverable property
- Recovered property
- Recovery
- Recovery of amounts of levy
- Recovery of debts
- Recovery of duty
- Recovery of import VAT
- Recovery of levy
- Recovery of property
- Recovery of tax
- Recovery of taxes
- Recovery of unpaid tax
- Recovery of VAT
- Recovery orders
- Recreational charities
- Recreational facilities – see Sporting or recreational facilities, Sporting and recreational facilities
- Recreational services
- Rectification
- Recycling processes
- Red diesel
- Redemption goods
- Redemption of deductions
- Redemption of securities
- Reduced earnings allowance
- Reduced rate election
- Reduced rate of VAT
- Reduced rate supplies
- Reduced-rating certificates
- Reduction of share capital – see Reorganisations and reductions in share capital
- Reductions
- Redundancy
- Redundancy payments
- Redundancy payments (insolvent companies)
- Redundancy rights
- Redundancy schemes – see Rationalisation of industry, Redundancy payments
- Referees
- Reference substances
- Refreshments – see Meals and refreshments
- Refrigeration
- Refrigeration equipment
- Refrigeration or cooling equipment
- Refugees
- Refund of contributions – see Repayment of contributions
- Refund of duty
- Refund of excess contributions
- Refund of foreign VAT
- Refund of VAT
- Refunds
- Refunds of tax – see Repayment of tax
- Refurbishments
- Regional authorities – see Public authorities and public bodies
- Regional development agencies
- Regional development grants – see Government grants and subsidies, Grants or subsidies
- Register of qualifying lenders
- Registered consignees
- Registered designs
- Registered friendly societies – see Friendly societies
- Registered housing associations – see Housing associations
- Registered industrial and provident societies – see Industrial and provident societies
- Registered land
- Registered pension scheme
- Registered pension schemes
- Registered pension schemes established outside the UK
- Registered providers of social housing
- Registered securities
- Registered social landlord
- Registered social landlords
- Registered social landlords (RSLs) – see Registered providers of social housing
- Registered societies
- Registered vehicles
- Registers
- Registrar of companies
- Registrars
- Registration
- Registration (Value added tax)
- Registration card (CIS4)
- Registration for value added tax
- Registration limits
- Registration number
- Registration of death
- Registration of government stock
- Registration of insurers
- Registration of land transactions
- Registration of taxable intermediaries
- Registration Service
- Registration threshold
- Regular casuals
- Regulated home reversion plan
- Regulated home reversion plans
- Regulated sector and supervisory authorities
- Regulation of procedures
- Regulations and orders
- Regulator
- Regulator of Social Housing
- Regulatory activities/bodies
- Regulatory bodies
- Regulatory breaches
- Regulatory capital security
- Regulatory environment
- Regulatory Impact Assessment
- Regulatory powers
- Reimbursement arrangements
- Reimbursement of contributions
- Reimported goods relief (RGR)
- Reinbursement arrangements
- Reinstatement applications
- Reinsurance and reinsurance services – see Insurance and insurance services, Insurance and reinsurance companies
- Reinsurance contracts
- Rejected goods
- Related arrangements
- Related parties
- Related property
- Relation back doctrine
- Relationship between VAT and other taxes – see Interaction of taxes
- Relatives
- Release of debt
- Releases or surrenders
- Relevant body, meaning
- Relevant business assets
- Relevant defeat
- Relevant discounted securities – see Discounted securities
- Relevant EMI shares
- Relevant group member
- Relevant high value disposals
- Relevant interest (building or structure)
- Relevant IP income
- Relevant IP profits
- Relevant judge
- Relevant lawyers
- Relevant legal entities
- Relevant life policies
- Relevant material disposal
- Relevant partnership return
- Relevant payments
- Relevant period
- Relevant person
- Relevant plan manager
- Relevant property
- Relevant property regime
- Relevant proportion
- Relevant tax
- Relevant tax advantage
- Relevant transactions
- Relevant transfer fund
- Reliance on another person
- Reliance on another to perform task
- Relief against net income
- Relief for acquisitions
- Relief for schemes of reconstruction
- Relief from duty – see Exemptions and reliefs
- Relief from VAT – see Exemptions and reliefs, Fiscal warehousing, Zero-rating
- Relief withdrawn or reduced
- Reliefs and allowances
- Reliefs and exemptions
- Relievable business
- Religion
- Religious bodies
- Religious communities
- Religious ministers – see Ministers of religion
- Relocation allowance
- Relocation expenses and benefits
- Remediation of contaminated and derelict land
- Remediation of contaminated or derelict land
- Remediation of contaminated/derelict land
- Remedy for delay, definition
- Remission of tax
- Remittance basis
- Remittance basis charge
- Remittances home
- Remote gaming duty
- Removal costs
- Removal expenses and benefits
- Removal of goods
- Remuneration
- Renewable energy
- Renewable energy zones
- Renewable heat incentive scheme
- Renewable source electricity
- Renewal clauses
- Renewal of assets – see Roll-over relief
- Renewals basis – see Plant and machinery allowances, Capital allowances
- Renovation of business premises
- Renovations
- Rent
- Rent a room scheme
- Rent factoring schemes
- Rent factoring, etc
- Rent of taxi to driver
- Rent to loan transactions
- Rent to mortgage transactions
- Rent to shared ownership
- Rent-a-room relief
- Rent-a-room scheme
- Rent-free occupation
- Rent-free periods
- Rental income
- Rental income or trading income
- Rental properties – see Property rental businesses
- Rented property
- Rents
- Reorganisation of parliamentary constituencies
- Reorganisation of share capital
- Reorganisations and reductions in share capital
- Reorganisations or reductions in share capital
- Repair costs
- Repairing and maintaining equipment
- Repairs and maintenance
- Repairs and maintenance on heritage property – see Maintenance funds for heritage assets
- Repairs and renewals
- Repairs/improvements to business premises
- Repatriation
- Repayment claims
- Repayment interest
- Repayment of contributions
- Repayment of share capital
- Repayment of tax
- Repayment of VAT – see Refund of VAT, Input tax
- Repayment supplement
- Repayment trader
- Repayment traders
- Repayments
- Repayments of lump sums
- Repayments of overpaid levy
- Repayments to Community traders
- Repayments to third country traders
- Repeated misdeclaration penalty
- Replacement domestic items relief
- Replacement of business assets
- Replacement of domestic items
- Replacement of domestic items relief
- Reporting
- Reporting Financial Institutions
- Reporting requirements
- Reporting to HMRC
- Repos
- Repossessed goods
- Repossessed property sales
- Representation
- Representative partner
- Representatives
- Republic of Ireland
- Repurchases of securities (repos)
- Requirement to correct
- Resale right
- Rescue equipment
- Research and development (R&D)
- Research and development (R&D) allowances
- Research and development expenditure
- Research associations
- Research expenditure
- Research institution spin out companies
- Research institution spin-out companies – see Shares in research institution spin-out companies
- Research institutions
- Research institutions or spin-out companies
- Researchers
- Reservation of benefit – see Gifts with reservation of benefit
- Reservation of interest – see Gifts with reservation
- Reservation of title
- Reserve and auxiliary forces
- Reserve Bank of India
- Reserve funds
- Reserved powers laws
- Reservoirs
- Reservoirs, dams etc.
- Residence
- Residence (tax test)
- Residence issues
- Residence nil rate band
- Residence nil-rate amount
- Residence nil-rate band
- Residence Nil-Rate Band (RNRB)
- Residence orders
- Residence requirements
- Residence status
- Residence, etc.
- Resident
- Residential accommodation/buildings
- Residential caravan parks
- Residential care homes – see Nursing and residential care homes, Residential accommodation/buildings
- Residential conversions
- Residential leases
- Residential lettings
- Residential property
- Residential property gains
- Residential property rates (SDLT)
- Residential transactions
- Residential use
- Residuary estate distribution – see Intestacy
- Residuary estates
- Residuary gifts
- Residuary income – see Administration of estates
- Residuary legacies
- Residue
- Residue of estate – see Estates in administration
- Respondent
- Responding to appealable decisions
- Responsible person
- Restaurants
- Restaurateurs
- Restitution interest
- Restitution Interest Tax Provisions
- Restoration of assets – see Roll-over relief
- Restoration of land
- Restoration of site
- Restoration work – see Abandonment expenditure
- Restraint orders
- Restricted payments and repayments – see Capped payments and repayments
- Restricted securities
- Restriction of stamp duty
- Restrictions
- Restrictions (pre-October 2007)
- Restrictions on allowances
- Restrictions on taxable income
- Restrictions on trade loss relief for partners
- Restrictions on transactions
- Restrictive covenant payments
- Restrictive covenants
- Restrictive undertakings
- Restructuring tax charges and available reliefs
- Resulting trusts, and constructive trusts
- Resuscitation training models
- Retail co-operative societies
- Retail export scheme
- Retail opticians – see Opticians
- Retail pharmacists
- Retail Prices Index
- Retail schemes
- Retail shops
- Retailer vouchers
- Retailers
- Retained interest trusts
- Retention of property
- Retention payments
- Retentions
- Retirement
- Retirement ages
- Retirement allowance
- Retirement annuities
- Retirement annuity contracts
- Retirement benefit activities
- Retirement benefit schemes
- Retirement benefits
- Retirement home insurance
- Retirement payments – see Termination payments
- Retirement pensions
- Retirement relief
- Retirement relief (disposals to 5 April 2003)
- Retiring provider
- Retraining employees – see Education and training
- Retrospective earnings
- Return of contributions paid in error
- Return to work credit
- Returnable containers – see Containers
- Returned goods relief
- Returning officers
- Returning to the UK
- Returns
- Returns of income
- Returns to HMRC
- Revenue
- Revenue (The) – see HM Revenue and Customs (HMRC)
- Revenue and Customs Commissioners – see Commissioners for Revenue and Customs
- Revenue and Customs Prosecutions Office (RCPO)
- Revenue or capital expenditure
- Revenue receipts – see Capital or revenue receipts, Trading receipts, Trading or business receipts
- Revenue Scotland
- Revenue Scotland and Tax Powers
- Revenue Scotland and Tax Powers Act 2014 (RSTPA)
- Revenue Scotland and Tax Powers Act Regulations 2015
- Reverse annuity schemes
- Reverse charge
- Reverse charge sales lists (ECSLs) – see Reverse charge sales statements (RCSSs)
- Reverse charge sales statements (RCSSs)
- Reverse charge supplies
- Reverse charge: carousel fraud
- Reverse premiums
- Reverse service charge – see Reverse charge
- Reverse surrenders
- Reversionary interest trust
- Reversionary interests
- Reversionary lease schemes
- Revert to settlor trusts
- Review of decisions
- Review of Tribunal decision
- Revocable gifts
- Revocation
- Revocation of claims, elections, etc.
- Revocation of grants of probate or letters of administration
- Revocation of wills
- Reward goods
- Rewards
- Rig workers – see Oil rig workers
- Right of dismissal
- Right to buy transactions
- Right to deduct VAT
- Right to light
- Right to occupy land – see Licence to occupy land
- Right to see data
- Right-to-buy
- Rights issues
- Rights of occupancy
- Ring fence income
- Ring fence trades – see Oil extraction and related activities
- Ring fencing – see Oil taxation
- Ring-fence trades
- Ring-fenced transfer funds
- Rise in standard VAT rate
- Risk activities for VAT purposes
- Risk intelligence and analysis teams
- Risk to capital
- Risk transfer schemes
- Risk transformation
- Risks outside the UK
- River cruises – see Cruises
- River purification board
- Road fuel
- Road fuel gas
- Road fund licences
- Road maps – see Printed matter
- Road tax – see Road fund licences
- Road tolls – see Toll charges
- Roads
- Roadside assistance
- Roasted nuts
- Roll-over relief
- Rolling stock
- Rollover relief
- Rolls
- Roman Catholic priests
- Romania
- Room heaters – see Central heating systems
- Rough grazing land
- Round sum allowances
- Rounding up and down
- Routine deductions
- Routine return figure
- Royal Air Force – see Armed forces
- Royal Botanic Gardens Kew
- Royal Courts of Justice
- Royal Family, informing of beneficiaries
- Royal Mail Pension Plan
- Royal Navy Auxiliary Service – see Armed forces
- Royal Observer Corps – see Armed forces
- Royal Scottish Museum
- Royal Ulster Constabulary
- Royalties
- Royalty generating assets
- Ruding Committee
- Ruding Committee report
- Rugby clubs – see Sports clubs
- Rugby football players
- Rules – see Tribunal Procedure Rules
- Rulings – see HM Revenue and Customs (HMRC)
- Running costs – see Company vehicles and fuel
- Russian Federation
- Rysaffe planning
- Réserve héréditaire, French succession law
- Réunion