S
- Safe custody services
- Safeguard
- Safeguarding employee ownership structure
- Safes and strongrooms
- Safety equipment
- Safety measures
- Sailing permits – see Tax departure certificates
- Sailors – see Seafarers
- Salaried partners
- Salaries
- Salary
- Salary sacrifice
- Salary sacrifice arrangements
- Sale and finance lease back – see Finance leases
- Sale and lease back
- Sale and lease-back of land
- Sale and lease-back of plant and machinery – see Leasing plant and machinery
- Sale and leaseback
- Sale and leaseback arrangements
- Sale and purchase agreement
- Sale and re-conveyance
- Sale and repurchase agreements (repos)
- Sale of land with right to conveyance
- Sale of lessor companies or company in partnership
- Sale of oil at arm's length – see Arm's length sales
- Sale of patent rights
- Sale of property
- Sale of quoted securities – see Quoted shares and securities
- Sale of related property – see Related property
- Sale of secret knowledge/processes – see Know-how
- Sale of UK house
- Sale or return transactions
- Sale/lease back of land
- Sales
- Sales and call-centres
- Sales at undervalue/overvalue – see Sharkey v Wernher, Transfer pricing, Transfers at undervalue
- Sales of associated land
- Sales of EOT-owned business
- Sales of EOT-owned companies
- Sales of freeholds
- Sales of land – see Transactions in land
- Sales of land after death
- Sales of occupation income
- Sales of occupational income
- Sales of property
- Sales of quoted shares after death
- Sales of related property after death
- Sales promotion schemes – see Business promotion schemes
- Sales representatives
- Sales statements – see EC sales statements, Reverse charge sales statements (RCSSs)
- Salt springs
- Salted nuts
- Salvage award payments
- Salvage services
- Salvaged goods
- Same-day additions
- Samples
- San Marino
- Sand pits
- Sandwich courses at universities and technical colleges – see Education and training
- Sanitary protection products – see Women's sanitary protection products
- Sanitary ware
- Sanitary ware and bathroom equipment
- Sanitation installations and systems
- Satellites
- Save &prosper schemes
- Save As You Earn
- Save as you earn schemes – see SAYE option schemes
- Save as you earn share option scheme (SAYE)
- Saving Gateway accounts
- Savings and investment income
- Savings banks
- Savings certificates
- Savings Directive
- Savings income
- Savings income allowance
- Savings rate band
- Savings stamps
- Savings tax agreements
- Savings vehicles
- Savoury food products
- SAYE
- SAYE option schemes
- SAYE share option schemes
- Scaffolding
- Scaffolding hire
- Scale charge – see Road fuel
- Scenic land – see National heritage property
- Schedular system
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule D, Case I and II
- Schedule D, Case III
- Schedule D, Case V
- Schedule D, Case VI
- Schedule E
- Schedule F
- Scheme administration payments – see Administration payments
- Scheme administrator
- Scheme for enforcement by deduction from accounts
- Scheme of arrangement
- Scheme of reconstruction
- Scheme pays facility
- Scheme pension
- Scheme sanction charge
- Scheme-funded tax payment
- Schemes for rationalising industry – see Rationalisation of industry
- Scholarships
- Scholarships and sandwich courses
- School accommodation
- School Examinations and Assessment Council
- School fees
- School inspectors
- School land
- School photographers
- School photographs
- School teachers – see Teachers
- Schoolchildren – see Students
- Schooling
- Schools
- Science Museum
- Scientific collections
- Scientific equipment
- Scientific events
- Scientific land – see National heritage property
- Scientific research
- Scientific research allowance
- Scientific research associations
- Scientific services
- Scope of treaties
- Scope of VAT
- Scotland
- Scotland Tribunals
- Scots law
- Scottish GAAR
- Scottish Homes
- Scottish infected blood support scheme
- Scottish law
- Scottish law (differences from England and Wales)
- Scottish Natural Heritage
- Scottish Special Housing Association
- Scottish state benefits
- Scottish tax Tribunal
- Scottish taxes
- Scottish taxpayers
- Scottish Tribunals
- Scrap
- Scrappage incentive scheme
- Screens
- Scrip dividend
- Scrip dividends
- Scrip issues
- Sculptors – see Creative artists
- SDLT holiday
- Sea fishing
- Sea rescue or assistance
- Sea walls
- Sea-going vessels – see Boats, Ships
- Seabed substances
- Seafarers
- Seafarers and mariners
- Seafarers' earnings – see Foreign earnings deduction
- Seafarers' earnings deductions
- Seamen's/mariner's wills
- Search and entry – see Entry, inspection and search, Investigations, Powers of seizure
- Search and seizure
- Search warrants
- Seasonal businesses
- Seasonal pitches
- Seasonal workers
- Seats
- Second home tax – see Additional residential property
- Second United Nations Conference on Standardisation of Geographical Names
- Second World War victims
- Second-hand goods
- Second-hand goods scheme
- Second-hand means of transport
- Secondary contributions – see Class 1 contributions
- Secondary contributors
- Secondary earnings brackets
- Secondary liability – see Controllers of landfill sites
- Secondary threshold – see Primary and secondary threshold
- Seconded experts
- Seconded staff – see Staff, Employees
- Secondments
- Secondments overseas
- Secretaries
- Secretary of State
- Section 615 pension schemes
- Securities and secondary securities
- Securities and share options
- Securities for money
- Securities options – see Share options
- Securitisation
- Securitisation arrangements
- Securitisation companies
- Security
- Security fencing
- Security for costs
- Security for levy
- Security for payment
- Security for payment of sums deducted
- Security for tax
- Security for VAT
- Security interest
- Security interests
- Security services
- Seed enterprise investment scheme
- Seeding period, meaning
- Seeding relief (PAIFs and COACS)
- 'Seeding relief'
- Seeds
- Seized goods
- Seizure
- Seizure of goods
- Seizure powers
- Self storage of goods
- Self-assessment
- Self-assessment compliance
- Self-assessment returns
- Self-billing scheme
- Self-build societies
- Self-certificates
- Self-dealing
- Self-drive hire
- Self-employed income support scheme
- Self-employed individuals
- Self-employed locals
- Self-employment
- Self-employment income support scheme
- Self-invested personal pension schemes (SIPP)
- Self-invested personal pensions
- Self-supplies
- Self-supply charge
- Sellers of property
- Selling a property
- Selling assets of the estate
- Seminars – see Conferences and seminars, Education, research and training
- Senior accounting officers
- Senior President of Tribunals
- Separate businesses – see Splitting business activities
- Separate orchestral trade
- Separate supplies – see Single or multiple supplies
- Separate taxation of wife's earnings
- Separation and divorce
- Separations – see Marital breakdown
- Septic tanks
- Sequential evidence
- Sequestration
- Serial tax avoidance
- Serial tax avoiders regime
- Series of transactions
- Serious illness benefit
- Serious misdeclaration penalty
- Serious Organised Crime Agency (SOCA)
- Servants
- Service charges
- Service charges and sinking funds
- Service companies
- Service marks
- Service of documents
- Service of notices
- Service wings – see Staff or servant accommodation
- Serviced office
- Services
- Services (provision of)
- Services and service charges
- Services or people
- Sessional contracts
- Set-off
- Set-offs
- Setting aside a decision
- Settled land
- Settled property
- Settled property, no qualifying interest in possession
- Settled property, qualifying interest in possession
- Settlement nil rate band
- Settlements
- Settlements on children
- Settlements without interests in possession
- Settlor's income
- Settlor-interested settlements
- Settlor-interested trusts
- Settlors
- Seven year leases – see Leases and leasing
- Severance payments – see Termination payments
- Severe disablement allowance
- Severn-Trent Water Authority
- Sewerage and drainage systems
- Sewerage and trade effluents
- Sewerage services
- Sewers
- Seychelles
- Shadow advance corporation tax – see Advance corporation tax (ACT)
- Sham or artificial transactions
- Sham supplies
- Sham transactions
- Sham trusts
- Share capital
- Share fishermen
- Share fishermen scheme
- Share identification/pooling
- Share incentive plan
- Share incentive plans (SIPs)
- Share loss relief
- Share option schemes
- Share options
- Share schemes
- Share valuation – see Valuation of shares
- Share-for-share exchanges
- Shared lives care – see Care relief
- Shared ownership lease relief
- Shared ownership leases
- Shared ownership schemes
- Shared ownership transactions
- Shared ownership trusts
- Shared parental pay (ShPP)
- Shared premises
- Shared risk (defined ambition) schemes
- Shared-ownership leases
- Shared-ownership trusts
- Shareholder
- Shareholders
- Shareholders in C, other than trustees
- Shares (unquoted)
- Shares and securities
- Shares and share options
- Shares in C
- Shares in research institution spin-out companies
- Shares issue
- Shares or securities
- Shari'a compliant finance – see Alternative finance arrangements
- Shari'a law alternative financial arrangements – see Alternative finance arrangements (Shari'a law compliance)
- Sharia compliant financial instruments
- Sharing success – see Nuttall review
- Sharkey v Wernher
- Sheet music
- Sheldon statement
- Shell companies
- Sheltering from VAT
- Shelves
- Shelving
- Sheriff court – see Scotland
- Ship building
- Shipped oil
- Shipping
- Ships
- Shoes – see Footwear
- Shooting and fishing rights
- Shooting galleries
- Shop fitting
- Shop fronts
- Shoreline
- Short interest – see Interest payable, Interest receivable
- Short lease
- Short leases – see Leases and leasing
- Short rotation coppice
- Short service benefit
- Short service lump sum
- Short service refunds
- Short-life assets
- Short-stay employees
- Short-term assignments
- Short-term assurances
- Short-term hires
- Short-term lease
- Short-term lettings
- Shot blasting
- Shotguns
- Shows – see Exhibitions
- Shutters
- Sick pay
- Sick-pay
- Sickness abroad
- Sickness benefits
- Sickness fund payments
- Sideways loss relief
- Sideways loss reliefs – see Losses (income tax)
- Significant influence and control – see Persons with significant control
- Significant interest
- Signs
- Silage clamps
- Silos and storage tanks
- Silver
- Silver options
- Simple assessment
- Simple assessments
- Simplification of tax
- Singapore
- Singapore Exchange Securities Trading Ltd
- Singapore widows' pensions
- Singers
- Single Administrative Document (SAD)
- Single asset with one customer
- Single currency – see Euros
- Single dwelling transactions
- Single farm payments scheme
- Single Market
- Single or multiple supplies
- Single or multiple supply cases
- Single person conspiracy
- Single premium bonds
- Single-tier state pension
- Sinking funds
- Sisting – see Stayed cases
- Site rental – see Land and buildings
- Site restoration
- Site restoration costs
- Site visits
- Situation of assets
- Situation of property – see Locality of assets
- Situs of assets – see Locality of assets
- Six or more rule
- Six Swiss Exchange
- Sixth VAT directive
- Skeleton arguments
- Skipton Fund Ltd
- Slab system
- Slaughter of farm animals – see Farm animals
- Slaughterhouses – see Abattoirs
- Sleeping accommodation – see Accommodation
- Sleeping business partners
- Sleeping partners – see Partnerships
- Slimming foods
- Slip rule
- SLOM milk producers – see Farming and market gardening
- Slovak Republic – see Czechoslovakia treaty
- Slovakia
- Slovenia
- Slurry pits
- Slurry storage facilities
- Small and medium-sized enterprises
- Small business unit (SBU)
- Small Business, Enterprise And Employment Act 2015
- Small businesses
- Small charitable donations
- Small claims treatment
- Small companies
- Small companies' relief
- Small earnings exception – see Class 2 contributions
- Small employers' relief
- Small entity
- Small estates
- Small gift exemption
- Small gifts
- Small non-commercial consignments
- Small or negligible
- Small part disposals
- Small payments
- Small profits rate
- Small self-administered pension schemes
- Small self-administered schemes (SSAS)
- Small tools allowance
- Smallholdings authority
- Smoke hoods
- Smoking cessation
- Smoking cessation products
- Smoothies
- Smuggled goods
- Snagging
- Snorre Field
- Soccer clubs – see Sports clubs
- Social enterprise
- Social function
- Social Fund
- Social fund payments
- Social housing
- Social impact contractors
- Social investment tax relief
- Social Investment Tax Relief (SITR)
- Social landlords
- Social security
- Social Security Advisory Committee
- Social security authorities
- Social security benefits
- Social security benefits and contributions
- Social Security commissioners
- Social security income
- Social security pension
- Social security pensions
- Social security system
- Social security work
- Social services – see Local authorities and similar bodies
- Social venture trusts
- Societas Europaea (SE) – see European Company (SE)
- Societies
- Soft commissions
- Soft drinks industry levy
- Software
- Software and software rights
- Software rights
- Soil and environmental testing
- Solar panels
- Solar shading
- Soldiers
- Sole practitioners – see Schedule D, Case I and II
- Sole traders
- Solicitors
- Solid fuels
- Sound insulation
- Sound recordings – see Films and sound recordings
- Source of income
- Source of pension income
- Sources of interest
- Sources of international law
- Sources of royalties
- Sources of tax law – see Fiscal legislation
- South Africa
- South Africa double tax agreement
- South West Water Authority
- South-East Asia Treaty Organisation
- Southern Basin field
- Southern Water Authority
- Souvenirs
- Sovereign debts
- Sovereignty
- Soviet Union and Soviet Republics
- Soya milk
- Spacecraft and space stations
- Spain
- Spare parts or accessories
- Special annual allowance
- Special cases
- Special clothing
- Special commissioners – see Appeal commissioners
- Special Compliance Office (SCO) – see Investigations
- Special investment funds
- Special lump sum death benefit charge
- Special method – see Partial exemption
- Special occupations
- Special purpose share schemes
- Special purpose vehicles – see Securitisation companies
- Special reduction
- Special relationship
- Special reserve fund – see Lloyd's underwriters (corporate members), Lloyd's underwriters (individuals), Lloyd's underwriters
- Special resolutions
- Special rules on deductions
- Special utility schemes
- Special withholding tax – see Withholding tax
- Specific consents – see Treasury consents
- Specific devise
- Specific legacies – see Legacies
- Specific legacy
- Specimen statements
- Spectacles
- Speculative transactions
- Speech and language therapists
- Speedway riders – see Sportsmen
- Spin-out companies
- Spirits – see Alcoholic beverages
- Spiritual welfare
- Split trusts
- Split-year treatment
- Split-years – see Statutory residence test
- Splitting business activities
- Splitting of transactions
- Spoil
- Sponsorship
- Sponsorship loans – see Loans
- Sponsorship payments
- Sport and recreation vouchers
- Sport or physical education services
- Sporting and recreational facilities
- Sporting clubs
- Sporting events
- Sporting rights
- Sporting testimonial payments and associated payments
- Sporting testimonials
- Sports clubs
- Sports drinks
- Sports grounds
- Sports grounds safety
- Sports pavilions
- Sportsmen
- Sportspeople
- Sportspeople (non-resident)
- Spot-the-ball competitions
- Spotlights series
- Spousal alienation trust
- Spouse exemption
- Spouses
- Spouses and civil partners
- Spread betting
- Spreading provisions
- Spreading relief – see Artists and sculptors, Authors, Designers, Farming and market gardening, Patents
- Squash players – see Sportsmen
- Sri Lanka
- St Pierre and Miquelon
- Stable lads
- Stables
- Staff
- Staff costs
- Staff or servant accommodation
- Staff suggestion schemes
- Stair lifts
- Stairs
- Stakeholder pension schemes
- Staleness of discovery
- Stalls
- Stamp
- Stamp duties
- Stamp duty and Stamp duty reserve tax
- Stamp duty enforcement
- Stamp duty land tax
- Stamp duty land tax (SDLT)
- Stamp duty reserve tax
- Stamp Office
- Stamp taxes
- Stamps – see Face-value vouchers (FVVs), Postage stamps, Savings stamps, Trading stamps, Contribution stamps
- Standalone tax charges
- Standard amount of the asset-based penalty
- Standard case
- Standard estate – see Normal estate
- Standard lifetime allowance
- Standard method
- Standard of proof
- Standard offshore tax penalty, meaning
- Standard rate of VAT
- Standard-rated
- Standard-rated property deals
- Standing charges
- STAR trusts
- Starting appeal proceedings
- Starting rate of corporation tax
- Starting rate of income tax
- State aid
- State authorities – see Public authorities and public bodies
- State Bank of Pakistan
- State benefits
- State Earnings Related Pension Scheme (SERPS)
- State pension age
- State pension credit
- State retirement pension
- State retirement pensions
- State scheme and pension credit
- State succession
- State-regulated private welfare institutions – see Welfare services
- Stateless persons – see EU
- Statement of agreed facts and issues
- Statement of case
- Statement of Practice SP 1/06
- Statement of Practice SP 8/91
- Statement of Standard Accounting Practice (SSAP 21)
- Statement of Standard Accounting Practice (SSAPs) – see Accounting principles and practices
- Statements
- Statements of account – see Self-assessment
- Statements of case
- Statements of Practice
- Statements of Standard Accounting Practice (SSAP) – see Accountancy principles and practices
- Stationery
- Statistical declarations – see EU sales list (ESL), Intrastat system
- Statistical information
- Statistics Board
- Status determination statement
- Status for tax pusposes of certain bodies
- Status of buyer or occasion of transaction
- Status of recipient of supply
- Status test
- Statutes – see Fiscal legislation, Interpretation of statutes
- Statutory adoption pay (SAP)
- Statutory bodies
- Statutory compensation
- Statutory conditions – see Conditions for discovery assessments
- Statutory corporation
- Statutory declarations
- Statutory demergers
- Statutory developments
- Statutory disallowances (others)
- Statutory duties
- Statutory fees
- Statutory fiction
- Statutory insolvency arrangement
- Statutory instrument
- Statutory instruments
- Statutory interpretation
- Statutory maternity pay (SMP)
- Statutory mileage allowances – see Mileage allowances
- Statutory parental bereavement pay
- Statutory paternity pay (SPP)
- Statutory records
- Statutory redundancy payments – see Redundancy payments
- Statutory residence test
- Statutory review
- Statutory reviews – see Tribunals system
- Statutory rights
- Statutory schemes
- Statutory shared parental pay
- Statutory sick pay (SSP)
- Statutory trades – see Trade or business
- Statutory trusts
- Stay of proceedings
- Stayed cases
- Steam railways
- Steel industry
- Steel production
- Sterilising equipment
- Sterling Commercial Paper
- Stimulants
- Stock dividends
- Stock Exchange
- Stock exchange nominee
- Stock exchanges
- Stock in trade – see Trading stock
- Stock lending
- Stock losses
- Stock on hand
- Stock relief
- Stock transfer forms – see Stocks and securities
- Stock-in-trade – see Trading stock
- Stock-in-trade cars
- Stocks and securities
- Stolen goods
- Storage
- Storage equipment
- Storage facilities
- Storehouses
- Stores
- Strike out application
- Strike periods
- Strikes
- Striking out
- Strips – see Gilt-edged securities
- Strong rooms
- Structured finance arrangements
- Structures
- Structures and buildings
- Structures and buildings allowances
- Structures and buildings capital allowances
- Stud farms
- Stud fees
- Student accommodation
- Student income
- Student loan
- Student loan deductions
- Student loans
- Students
- Sub-contractors
- Sub-sale relief – see Transfer of rights
- Sub-sales
- Subcontractors in the construction industry
- Subject access requests
- Subletting of property
- Submissions
- Subordinate legislation
- Subpostmasters
- Subsale relief
- Subscription shares – see Warrants
- Subscriptions
- Subsidiaries
- Subsidiary dwelling-houses
- Subsidiary dwellings
- Subsidies
- Subsidised exclusion
- Subsistence allowances and expenses
- Substantial donor transactions – see Charities
- Substantial performance
- Substantial performance rule
- Substantial shareholding exemption
- Substantial shareholding exemptions
- Substantial shareholdings exemption
- Substantial shareholdings exemption (SSE)
- Substantial trust
- Substituted instruments
- Substitution and addition of parties
- Substitution and delegation
- Succession
- Succession laws
- Succession of ownership
- Succession planning
- Successions
- Successive charges – see Quick succession relief
- Successive linked transactions
- Sufficient hours worked
- Sufficient ties
- Sufficient ties test
- Sufficient UK ties
- Sugar beet outgoers scheme
- Suggestion scheme awards
- Sukuk – see Alternative finance arrangements
- Sum of the lower proportions
- Summary judgment
- Summer houses
- Super-deduction
- Superannuation funds
- Superannuation schemes
- Superannuation schemes (old code schemes)
- Supervision, direction and control
- Supplement
- Supplemental
- Supplementary benefits – see PAYE, Unemployment benefit
- Supplementary charge to VAT
- Supplementary declaration (SD) – see Intrastat system
- Supplementary declarations (SDs) – see Intrastat system
- Supplementary matters
- Supplementary petroleum duty
- Supplementary statistical declarations (SSDs) – see Intrastat system
- Supplies made outside the UK
- Supply
- Supply of goods
- Supply of goods or services
- Supply of services
- Supporters
- Supporting People initiative
- Supporting the employee ownership sector
- Supreme Court
- Surcharge – see Default surcharge
- Surcharge allowance
- Surcharge liability notice
- Surcharges
- Surgical appliances – see Medical or surgical equipment
- Surgical treatment – see Medical care or surgical treatment
- Surplus advance corporation tax – see Advance corporation tax (ACT)
- Surplus franked investment income – see Franked investment income
- Surplus funds – see Retirement benefit schemes
- Surrender of advance corporation tax – see Advance corporation tax (pre-6 April 1999)
- Surrender of benefits
- Surrender of leases
- Surrender of rights
- Surrender of tax refund
- Surrenderable amounts
- Surrenders of leases
- Surrenders, terminations and assignments of commercial property leases
- Surtax
- Surveillance systems
- Surveyors
- Surveyors' services
- Survivorship
- Survivorship clauses
- Suspects
- Suspension or termination from work
- Swap agreements
- Swaps
- Sweden
- Sweetened dried fruit
- Sweets
- Swimming pools
- Switzerland
- Switzerland/UK agreement
- Symposia
- Syndicated leasing
- Syrups