A
- Abandoned field
- Abandoned houses
- Abandoned vehicles
- Abandonment expenditure
- Abandonment guarantees – see Abandonment expenditure
- Abatement
- Abattoirs
- Abnormal pay practices
- Abolition of dividened tax credits
- Abolition of stamp duty
- Aborted activities/projects
- Abortive exploration expenditure
- Abroad
- Absence from UK
- Absolute controlling holdings
- Absolute entitlement
- Absolute trusts – see Bare trusts
- Abuse of law – see Abuse of rights, Avoidance
- Abuse of process
- Abuse of rights
- Academic qualifications
- Academics
- Academies
- Accelerated payment
- Accelerated payment notice
- Accelerated payment notices
- Accelerated payment notices (APNs)
- Accelerated Payments
- Accelerated payments: group relief
- Acceptance of property in satisfaction of tax
- Access orders
- Accessories for cars – see Car accessories
- Accidents
- Accidents at work
- Accommodation
- Accommodation tax point
- Accommodation ties
- Accompanying Administrative Document (AAD)
- Account, payment on – see Payment of tax
- Accountable person
- Accountancy bodies
- Accountancy expenses
- Accountancy principles and practices
- Accountant
- Accountant General
- Accountants
- Accountants' services
- Accounting date
- Accounting for tax
- Accounting for VAT
- Accounting period
- Accounting principles and practices
- Accounting scheme
- Accounting schemes
- Accounts and statements
- Accounts and tax returns
- Accounts wrongly treated
- Accounts, inheritance tax
- Accrued income profits
- Accrued income scheme
- Accumulation and discretionary settlements
- Accumulation and maintenance trusts
- Accumulation of income
- Accumulation period
- Accumulations of income
- Acquisition of goods
- Acquisition of ownership
- Acquisition relief
- Acquisition VAT
- Acquisitions and expenditure for gain
- Acquisitions by certain health service bodies
- Acquisitions of assets – see Disposals and acquisitions
- Acquisitions of internally-generated goodwill
- ACT – see Advance corporation tax (pre-6 April 1999)
- Active service
- Activities
- Actor
- Actors
- Acts of Parliament
- Acupuncturist
- Ad valorem duty
- Adam Smith's canons of taxation
- Additional deduction
- Additional rate of income tax
- Additional rate tax
- Additional statutory paternity pay (ASPP)
- Additional voluntary contributions
- Additional voluntary contributions (AVCs) – see Retirement benefit schemes
- Address books
- Addresses
- Adhesive stamps
- Adjudication and administration
- Adjudicator
- Adjusted net income
- Adjusted total income
- Adjustment
- Adjustment income – see Change of accounting basis
- Adjustment of contracts
- Adjustments of tax
- Adjustments, meaning
- Administration actions
- Administration and enforcement
- Administration fees
- Administration of estates
- Administration of tax
- Administration of treaties
- Administration of VAT
- Administration orders
- Administration payments
- Administration, receivership or liquidation
- Administrative arrangements
- Administrative co-operation between member states – see Exchange of information between tax authorities
- Administrative cooperation treaties
- Administrative Justice and Tribunals Council
- Administrative receivers
- Administrators
- Admissibility of evidence
- Admission charges
- Adoption
- Adoption allowances
- Adoption allowances and payments
- Adoption pay
- Adoption services
- Adult education courses
- Adult placement carers – see Carers, Care relief, Guardians
- Advance corporation tax (ACT)
- Advance corporation tax (pre-6 April 1999)
- Advance guidance
- Advance payments
- Advance petroleum revenue tax
- Advance pricing agreements (APAs)
- Advances – see Finance and financial services
- Adventure in nature of trade
- Advertisement hoardings
- Advertisements
- Advertising and marketing expenses
- Advertising costs
- Advertising hoardings
- Advertising material
- Advertising services
- Advice
- Advisers
- Advisory Committee – see Social Security Advisory Committee
- Advisory fuel rates
- Advocates
- Advowson
- Aerials
- Affected proposal, meaning
- Affidavits
- Affiliation order – see Maintenance payments
- Affinity credit cards
- African Development Bank
- Aga cooker
- Age
- Age 18-25 trusts
- Age limits
- Age of majority
- Age of persons
- Age-related allowances
- Age-related payments
- Age-related secondary percentage
- Agencies and agency workers
- Agency services
- Agent authorisation
- Agents
- Agents authorisation
- Agents-General
- Aggregate
- Aggregate penalties: general anti-abuse rule
- Aggregates levy
- Aggregates levy (AL)
- Aggregation
- Aggregation of businesses – see Splitting business activities
- Aggregation of earnings
- Agion Poros – see Mount Athos
- Agreement for a tack
- Agreement with Revenue
- Agreements
- Agreements for leases
- Agricultural and industrial processes
- Agricultural buildings
- Agricultural buildings allowances
- Agricultural co-operatives
- Agricultural estates
- Agricultural expenses
- Agricultural Flat Rate Scheme (AFRS)
- Agricultural flat-rate scheme – see Farmers' flat-rate scheme
- Agricultural grants
- Agricultural holdings
- Agricultural income – see Property income
- Agricultural land and buildings
- Agricultural leases – see Agricultural tenancies
- Agricultural levy
- Agricultural products
- Agricultural property
- Agricultural property relief
- Agricultural societies
- Agricultural tenancies
- Agricultural woodlands – see Woodlands
- Agricultural workers
- Agriculture
- AIM shares
- Air ambulance
- Air baths
- Air BnB
- Air conditioning
- Air conditioning installations and systems
- Air conditioning systems
- Air cooling appliances
- Air departure tax (Scotland)
- Air guns – see Firearms
- Air miles
- Air navigation services
- Air passenger duty
- Air transport
- Aircraft and airline pilots
- Airline pilots
- Airlines
- Airport taxes
- Airports
- Airspace
- Alarm systems – see Security, Distress alarms
- Alcohol
- Alcohol duty
- Alcohol Wholesalers Approval Scheme
- Alcoholic beverages
- Alcoholic liquor duties
- Alignment of pension input periods with tax years
- Alimony
- Alimony payments – see Maintenance payments
- All-employee benefit
- All-employee share ownership plans – see Share incentive plans (SIPs)
- Allied headquarters – see International military headquarters
- Allocation of firm's profits or losses
- Allocation, distribution of promoter reference number
- Allotment of shares
- Allowable and non-allowable deductions – see Deductions, Deductions at source
- Allowable deductions – see Deductions
- Allowable expenditure
- Allowable expenditure/base cost
- Allowable losses – see Chargeable gains/allowable losses, Losses
- Allowance for spoiled/misused stamps
- Allowances
- Alphabetical code – see Country codes
- Alteration of disposition taking effect on death
- Alteration of share capital – see Reorganisations and reductions in share capital
- Alterations to buildings
- Alternative Dispute Resolution (ADR)
- Alternative finance arrangements
- Alternative finance arrangements (Shari'a law compliance)
- Alternative finance investment bonds
- Alternative finance investment bonds (sukuk)
- Alternative Investment Fund (AIF)
- Alternative Investment Fund Managers (AIFM)
- Alternative Investment Market (AIM)
- Alternative property finance
- Alternative property finance relief
- Alum mines
- Amalgamations – see Reconstructions and business restructuring, Company reconstructions and amalgamations, Reconstructions
- Amateur sports clubs – see Sports clubs
- Ambassadors – see Diplomatic immunity
- Ambulance services
- Ambulances
- Amenity land
- American depositary receipts
- American war graves
- Amount of penalty
- Amusement machine licence duty – see Gambling
- Amusement machines
- Amusement parks
- Anabolic steroids
- Ancient monuments – see Protected buildings
- Ancillary benefits
- Andorra
- Angels
- Anglian Water Authority
- Angola
- Animals
- Animation
- Annexes
- Anniversary Games – see London Anniversary Games
- Annual accounting scheme
- Annual allowance
- Annual allowance charge – see Pension schemes
- Annual charges
- Annual exempt amount – see Annual exemption, Chargeable gains
- Annual exemption
- Annual exemption (CGT)
- Annual interest – see Interest payable, Interest receivable, Interest
- Annual investment allowance
- Annual investment allowances
- Annual limit for relief – see Member contributions
- Annual maximum liability
- Annual payments
- Annual return
- Annual returns
- Annual tax on enveloped dwellings
- Annual tax on enveloped dwellings (ATED)
- Annuitants
- Annuities
- Annulment
- Anonymity
- Anti-allergen relief products
- Anti-avoidance
- Anti-Avoidance Group
- Anti-avoidance rules
- Anti-dumping duty
- Anti-forestalling charge
- Anti-forestalling rules
- Antiques
- Antiques fair
- Anton Piller orders
- Apartment blocks
- Appeal commissioners
- Appealing to HMRC
- Appeals
- Appeals and reviews
- Apple i-Phones
- Application
- Application of treaties
- Application to certain persons and bodies
- Applications
- Appointment – see Powers of appointment
- Appointor
- Apportioning profits
- Apportionment
- Apportionment of income – see Close companies
- Apportionment of tax – see Incidence of tax
- Apportionment of VAT
- Apprenticeship levy
- Apprenticeship schemes
- Apprenticeships
- Appropriate mileage amount
- Appropriate scheme certificates – see Certificates
- Appropriation of trading stock
- Appropriations
- Approval of schemes
- Approval, goods supplied on
- Approved investment funds
- Approved profit sharing schemes – see Profit sharing schemes
- Approved share option schemes – see Securities and share options, Share option schemes
- APR relief
- APRT – see Advance petroleum revenue tax
- Apsley House
- Arable area payments
- Arbitrage schemes
- Arbitration
- Arbitration Convention
- Arbitration services
- Architect's services
- Architects
- Arctic Systems case
- Arm's length principle
- Arm's length sales
- Arm's length transactions
- Arm's-length principle
- Armed forces
- Armenia
- Armouries
- Arrangement fees
- Arrangements
- Arrears
- Arrears of pay
- Arrears of tax
- Arrest of persons
- Arrests
- Arrival abroad
- Art – see Works of art
- Art exhibitions
- Art galleries
- Artificial respirators
- Artificial transactions in land – see Transactions in land
- Artist's models
- Artiste's contracts
- Artistes – see Entertainers
- Artistic events
- Artistic works
- Artists and sculptors
- Arts – see Works of art
- Arts therapists
- Asbestos compensation settlements
- Asian Development Bank
- Assembled goods – see Installed or assembled goods
- Assent
- Assents
- Assessable profits – see Profits from trade, profession or vocation
- Assessment and claims
- Assessments
- Asset protection
- Asset protection trusts
- Assets
- Assets basis
- Assets derived from other assets
- Assets held at 31 March 1982 – see Re-basing
- Assets held at 6 April 1965
- Assets held on 31 March 1982
- Assets held on 6 April 1965
- Assets not used in business
- Assets Recovery Agency (ARA)
- Assignee in bankruptcy
- Assignment by the lessee
- Assignment by the lessor of the plant and machinery and the lease
- Assignment of leases
- Assignment of rights
- Assignments
- Assignments of leases
- Assistance for the recovery of claims
- Assisted areas
- Associate
- Associated companies
- Associated disposals
- Associated employers
- Associated employments
- Associated enterprises
- Associated operations
- Associated persons
- Associated properties – see Conditionally exempt transfers
- Associated property
- Association Football players – see Football players
- Association of British Factors and Discounters Limited
- Association of British Insurers
- Association of Investment Trust Companies
- Associations – see Clubs, associations or organisations, Professional bodies
- Assurance – see Life assurance policies
- Assurance business – see Insurance companies
- Assurance companies – see Insurance companies
- Assured tenancy allowances
- Assured tenancy scheme – see Dwelling-houses let on assured tenancies
- Astronomical charts
- Asylum cases – see Tribunal Procedure Rules
- Asylum seekers
- ATED – see Annual tax on enveloped dwellings (ATED)
- ATED-related charge to CGT
- ATED-related gains and losses
- Athletes – see Sportsmen
- Atlases
- Atomic Energy Authority
- Attendance allowance
- Attorneys
- Attributing VAT – see Partial exemption
- Auctioneers
- Auctioneers' scheme
- Auctions
- Audio materials
- Auditors
- Audits
- Australia
- Austria
- Authenticated receipts
- Authorised account providers
- Authorised investment funds
- Authorised officer
- Authorised payments – see Member benefits
- Authorised persons
- Authorised transfer
- Authorised unit trust scheme – see Unit trust schemes
- Authorised unit trusts
- Authors
- Autogenerators
- Automated Registration of Title to Land (ARTL)
- Automated telling machines (ATMs)
- Automatic enrolment requirements
- Automatic overseas residence
- Automatic overseas test
- Automatic UK residence
- Automatic UK test
- Auxiliary activities
- Auxiliary forces – see Reserve and auxiliary forces
- Auxiliary staff
- Availability for letting
- Available accommodation
- AVCs – see Retirement benefit schemes
- Average holding period
- Average price
- Averaging
- Averaging claim
- Averaging claims
- Averaging profits
- Avoidance
- Avoidance arrangements
- Avoidance of tax – see Anti-avoidance, Disclosure of tax avoidance schemes
- Avoidance of UK taxable presence
- Avoidance of VAT
- Avoidance schemes – see Anti-avoidance, Serial tax avoiders regime
- Avoidance schemes involving transfer of corporate profits
- Avoidance-related rule
- Avoidance-related rule, meaning
- Awards
- Awareness
- Azores
