D
- Dairy farmers – see Farming and market gardening, Livestock
- Dairy products
- Damaged goods – see Lost, stolen or destroyed goods
- Damages – see Compensation and damages
- Dancers – see Entertainers
- Data processing services
- Data protection
- Data-gathering powers
- Date of contract
- Dates for hearing
- Dates for payment of tax
- Dates of payment – see Payment of tax
- Day
- Day centres
- Day of Stock Exchange reforms
- Day release courses – see Training or retraining, Vocational training relief
- Day spent in UK
- Days of occupation
- De bonis non grant
- De minimis limits
- De-grouping
- De-grouping charges
- De-registration
- De-registration of insurers
- De-registration of taxable intermediaries
- De-segregation – see Splitting business activities
- Dead settlors trusts
- Deadlines
- Dealers in land and property
- Dealers in securities
- Dealing companies
- Dealing services
- Death
- Death benefits
- Death certificate
- Death duties
- Death of beneficiary
- Death on active service
- Deathbed gifts – see Donatio mortis causa
- Deballasting
- Debentures
- Debit
- Debit cards – see Credit and charge card companies, Credit and charge cards
- Debit notes
- Debt against pension
- Debt as consideration
- Debt capping rules – see Financing costs and income
- Debt charge scheme
- Debt factoring
- Debt Management Account
- Debt on a security
- Debtors
- Debts
- Debts and liabilities
- Deceased persons – see Death, Estates in administration, Inheritance tax, Estate administration, Transfers on death, Administration of estates
- Deceased taxpayers
- Deceased's estate – see Estate, Transfers on death
- Decisions
- Declaration of trust
- Declarations
- Declaratory relief proceedings
- Decommissioning assets
- Decommissioning expenditure
- Decommissioning of offshore oil infrastructure
- Decommissioning relief agreements
- Decommissioning security settlements
- Decor
- Decorations for valour
- Decorative assets in hotels/restaurants etc.
- Decorative works
- Dedication of land, buildings and sewers
- Deductibility of expenses
- Deduction of input tax – see Input tax, Credit for input tax
- Deduction of tax at source
- Deduction statements
- Deductions
- Deductions allowance
- Deductions at source
- Deductions working sheet
- Deed
- Deed of arrangement
- Deed of covenant
- Deed of disclaimer – see Disclaimer
- Deed of family arrangement
- Deed of trust
- Deed of variation
- Deeds
- Deeds of variation
- Deemed contractors
- Deemed defeat notices
- Deemed disposals
- Deemed domicile
- Deemed earnings
- Deemed employed earners – see Categorisation by regulation
- Deemed employment payments
- Deemed market-value
- Deemed non-supplies
- Deemed secondary contributors
- Deemed self-employment
- Deemed supplies
- Deeming rule – see Statutory residence test
- Deep discount securities
- Deep gain securities
- Deep sea divers
- Deeply discounted securities
- Deeply discounted securities (DDs)
- Deeply discounted security
- Default beneficiaries
- Default interest
- Default Paper cases
- Default rates of income tax
- Default surcharge
- Default work – see Works in default
- Defaulters
- Defeasible gifts
- Defeat notices
- Defeat of arrangements
- Defeat of promoted arrangements
- Defence organisations
- Defences against discovery assessments
- Deferral relief – see Compulsory purchase
- Deferral relief, EIS
- Deferred annuities
- Deferred consideration
- Deferred contributions
- Deferred duty – see Duty deferment scheme
- Deferred earnings
- Deferred employment
- Deferred payment
- Deferred payment of tax
- Deferred payments
- Deficiency notices
- Defined benefit schemes
- Defined contribution schemes
- Defined terms and concepts
- Definitions and meanings
- Definitions and terminology
- Defrauding the revenue
- Degrouping charge
- Delaware company
- Delaware limited liability companies
- Delayed remittances
- Delegation
- Deliberate conduct
- Delivery
- Delivery charges
- Delivery notes
- Delivery of accounts
- Demand notes
- Demergers
- Demolition
- Demolition contract
- Demolition costs
- Demolition work
- Demonstration goods
- Demonstrative legacy
- Demonstrator cars
- Demonstrators and merchandisers
- Demutualisation
- Demutualisation of insurance companies – see Insurance companies
- Denmark
- Denoting stamp
- Denoting stamp duty
- Denoting stamps
- Dental hygienist
- Dental prostheses
- Dental technicians
- Dental therapist
- Dentists
- Dentists and associated roles
- Dentures
- Department for Business, Energy &Industrial Strategy
- Department of Work and Pensions (DWP)
- Dependants and family
- Dependants' benefits
- Dependent adults' state benefits
- Dependent relatives
- Deposit rights – see Certificates of deposit
- Deposit-takers
- Depositaries
- Depositary receipt
- Depositary receipts
- Depositary-receipts charge
- Deposits
- Depreciating assets
- Depreciation
- Depreciatory transactions
- Deprivation of assets
- Deputising services
- Deregistration – see Value added tax (VAT)
- Deregistration limits
- Derelict houses
- Derelict land – see Remediation of contaminated or derelict land
- Derivative contracts
- Derivatives
- Derogations
- Derv – see Diesel
- Design and build contract
- Design right
- Design rights
- Design rights and franchises
- Design services
- Designated accounts
- Designated area
- Designated assisted areas
- Designated travel service – see Tour operators' margin scheme (TOMS)
- Designers
- Designing a scheme
- Designs and patterns
- Destroyed goods
- Destruction of property
- Destruction or damage
- Detached national experts
- Determination
- Determination with or without hearing
- Detriment
- Devastavit – see Maladministration by personal representatives
- Developers
- Development corporation
- Development decision
- Development land
- Development land tax
- Developmental tenancies, leases or licences
- Devise
- Devisees
- Devolution
- Devolution of powers to Scotland, Wales and Northern Ireland
- Diaries
- Dies
- Diesel
- Diet supplements
- Dietary foods – see Slimming foods
- Dietary supplements
- Dieticians
- Digging
- Digital economy
- Digital reporting and record-keeping
- Digital services tax
- Digitally-supplied services – see Electronically-supplied services
- Digitised publications
- Dilapidations
- Diligence
- Dilnot report
- Dilution of existing shareholdings
- Diplomatic and consular posts
- Diplomatic immunity
- Diplomatic services
- Direct collection
- Direct debit
- Direct debit arrangements
- Direct debits
- Direct lending funds
- Direct mail items
- Direct MAT insurance
- Direct payment facility
- Direct recovery of debts
- Direct sellers
- Direct subsidiary demergers
- Direct tax
- Direct tax cases
- Direct taxes
- Direction
- Direction, announcement or advertising signs
- Directions
- Directive 2003/96/EC, art. 17
- Directive 2008/7/EC, art. 2(1)(b) and (c)
- Directive 2008/7/EC, art. 5(2) and 6
- Directive 69/335/EEC, art. 4 and 7
- Directive 90/435/EEC, art. 4(2)
- Directive on Administrative Cooperation
- Directives
- Director of Border Revenue
- Director of Public Prosecutions (DPP)
- Directors
- Disabilities
- Disability assistance for children and young people
- Disability benefit
- Disability Discrimination Act 2004
- Disability element
- Disability living allowance
- Disability Living Allowance Advisory Board
- Disability payments
- Disabled employees
- Disabled person's interest
- Disabled person's tax credit (DPTC)
- Disabled persons
- Disabled persons' trusts
- Disadvantaged areas
- Disadvantaged areas relief
- Disaggregation – see Splitting business activities
- Disaster funds/relief
- Disasters and emergencies
- Disbursements
- Discharge
- Disciplinary action
- Disclaimer
- Disclaimer of property
- Disclaiming excess allowances
- Disclosable VAT arrangements
- Disclosure
- Disclosure of control
- Disclosure of errors – see Voluntary disclosures
- Disclosure of information
- Disclosure of tax avoidance schemes
- Disclosures
- Discontinuance – see Cessation of trade or business
- Discontinuance of business or trade
- Discontinuance of trade or business
- Discounted gift trust
- Discounted gift trusts
- Discounted securities
- Discounts
- Discovery
- Discovery assessments
- Discretion
- Discretionary beneficiaries
- Discretionary housing payment
- Discretionary support scheme
- Discretionary trust – see Settlements without interests in possession
- Discretionary trusts
- Discretionary will trusts
- Discrimination
- Discrimination on grounds of nationality
- Discs and tapes – see Films and sound recordings
- Disguised interest
- Disguised investment management fees (DMF)
- Disguised remuneration
- Disguised remuneration provisions
- Dishonest conduct – see Agents, Evasion of VAT
- Dishonesty
- Dishonoured cheques
- Disincorporation relief
- Dismissal
- Dismissal of a party's case
- Dismissal rights
- Dispatch of goods
- Dispatches to another member state
- Dispensations
- Dispensing chemists – see Chemists
- Dispensing doctors – see Doctors
- Display equipment
- Disposable barbecues
- Disposal
- Disposal of a UK residential property interest, meaning
- Disposal of assets
- Disposal of business on retirement – see Retirement relief (disposals to 5 April 2003)
- Disposal of land – see Exemptions and reliefs, Part disposals, Transactions in land
- Disposal of the body
- Disposal proceeds
- Disposal, loss or change of use of equipment
- Disposals
- Disposals and acquisitions
- Disposals of commercial property
- Disposals of income streams
- Disposals of interests in shares
- Disposals of non-commercial property
- Disposals of securities
- Disposals of UK residential property interest by non-residents etc.
- Disposals of UK residential property interests by non-residents etc.
- Dispositions
- Dispositions for maintenance of transferor's family
- Dispositions with no gratuitous intent
- Dispute
- Disputes
- Disqualification of shares
- Disqualifying arrangements
- Disregarded income rules
- Disregarded payments
- Dissolution
- Dissolution of marriage/civil partnership
- Dissolution of unincorporated associations
- Distance learning
- Distance selling
- Distance teaching – see Electronically-supplied services
- Distilled/deionised water
- Distillers
- Distraint
- Distraint on goods
- Distress
- Distress alarms
- Distribution of the estate
- Distributions
- District councils
- District judge
- Divers and diving supervisors
- Diversity of FHL businesses
- Diverted profits
- Diverted Profits Tax
- Divided companies
- Dividend allowance
- Dividend basis
- Dividend income
- Dividend nil rate
- Dividend reinvestment plans
- Dividend shares (SIP schemes)
- Dividend stripping
- Dividend tax credits etc, abolition of
- Dividend yield
- Dividends
- Dividends and other distributions
- Dividends in specie
- Division of company on a share for share basis – see Reconstructions
- Divisions
- Divisions of a company
- Divorce
- Divorce and separation
- Divorce or annulment
- Divorce or separation
- Divorce transactions
- DIY Builders' Scheme
- Do-it-yourself builders and converters
- Dock, port and market workers
- Docks, drains and levels
- Docks, dry docks and jetties
- Doctor registration
- Doctors
- Doctors and dentists
- Doctrine of source – see Source of income
- Document
- Documentation
- Documents
- Dog food
- Domestic accommodation – see Accommodation, Dwelling-houses
- Domestic appliances
- Domestic employees
- Domestic expenditure
- Domestic help
- Domestic microgeneration
- Domestic staff
- Domestic use
- Domestic work
- Domestic workers
- Domicile
- Domicile cases
- Donatio mortis causa
- Donations
- Donkey rides
- Donor cards
- Door-entry systems
- Doors
- Doors and door handles
- Dormant bank and building society accounts
- Dormant companies
- DOTAS
- DOTAS arrangements
- Double allowances
- Double charges
- Double glazing
- Double jeopardy
- Double probate
- Double tax relief
- Double tax treaties
- Double taxation
- Double taxation agreements
- Double taxation arrangements
- Double taxation relief
- Double taxation relief (companies)
- Double taxation treaties
- Double taxation-exempt
- Double trust schemes
- Dower-houses
- Downtime on projects
- Drainage
- Drainage boards
- Drainage installations and systems
- Drains
- Drains or levels
- Dramatist – see Authors
- Draught proofing
- Drawdown
- Drawdown annual allowance
- Drawdown lifetime allowance
- Drawdown pensions
- Drawings – see Plans or drawings
- Dredging
- Dredging allowances
- Dress code
- Dress code for hearings
- Dried fruit
- Drink – see Food and drink
- Drinks – see Food and drink
- Driving schools
- Driving tests
- Drug dealing
- Drugs
- Drugs and medicines
- Dry docks
- Dual residence
- Dual resident companies
- Dual resident individuals
- Dual resident investing companies
- Dual resident trusts
- Dual residents
- Duchy of Cornwall
- Due date for payment of tax – see Payment of tax
- Due dates for National Insurance contributions
- Due dates for tax
- Due diligence
- Duplicates
- Dust extraction appliances
- Dutiable goods – see Customs or excise duties
- Duties and responsibilities of personal representatives
- Duties, levies and other fiscal imposts
- Duty of care
- Duty reliefs
- Duty to give further conduct notice
- Duty to notify
- Duty-free shops
- Dwelling
- Dwelling outside England, Wales and Northern Ireland
- Dwelling-houses
- Dwelling-houses let on assured tenancies
- Dwellings and leases
- Dwellings inherited jointly, major interest
- Dyehouses
- Dykes etc.
- Décor