F
- Face-value vouchers (FVVs)
- Facilities
- Facsimiles
- Factories – see Industrial buildings allowances
- Factoring of debts
- Factoring of income
- Factory – see Industrial buildings allowances
- Facts
- Failure to notify chargeability
- Failure to notify HMRC re inaccurate return
- Failure to pay tax – see Enquiries, Penalties, Unpaid tax
- Fairs
- Fall in standard VAT rate – see Change in standard VAT rate
- Fall in value relief
- False documents/statements
- False returns – see Penalties
- Falsification of documents
- Familiarisation processes
- Family benefit trusts
- Family benefits
- Family business – see Business protection and succession
- Family companies
- Family company
- Family company businesses
- Family credit
- Family employment
- Family home – see Main residence
- Family income policies
- Family investment companies
- Family members
- Family Pension Funds
- Family pension plans
- Family ties
- Family trading company
- Farm animals
- Farm buildings and land – see Agricultural property, Agricultural buildings allowances
- Farm cottages
- Farm drainage – see Drainage
- Farm houses
- Farm outbuildings
- Farm produce
- Farm workers – see Agricultural workers
- Farmbrough case
- Farmers
- Farmers and landowners
- Farmers and market gardeners
- Farmers' flat-rate scheme
- Farmers' flat-rate scheme (FRS)
- Farmers' single payment scheme (SPS)
- Farmhouses
- Farmhouses and farm cottages – see Agricultural land and buildings, Agricultural property relief, Farming and market gardening
- Farming and market gardening
- Farming companies
- Farmland
- Farms
- FATCA
- Federal Republic of Germany
- Fee simple – see Freehold
- Fee simple (freehold) – see Land and buildings
- Fees
- Fencing
- Ferries
- Feuduties
- FICO (International) – see Financial Intermediaries and Claims Office (FICO) (International)
- Fictitious transactions
- Fiduciary capacity
- Fiduciary duties
- Fiduciary v personal powers
- Field – see Oil field
- Field expenditure
- Fighting ships
- Fiji
- Film
- Film and sound recordings
- Film and TV set construction workers
- Film loss relief
- Film loss relief (terminal)
- Film partnerships
- Film production and sound recordings
- Film production companies
- Film sets
- Films
- Films and sound recordings
- Final consumer
- Final importation of goods
- Final tax year
- Finality
- Finance – see Alternative finance arrangements (Shari'a law compliance), Loan relationships, Loans
- Finance Act 2002 (‘FA 2002')
- Finance Act 2009, Sch. 56
- Finance Act dates
- Finance Acts
- Finance and financial services
- Finance and insurance
- Finance arrangements
- Finance costs
- Finance houses – see Banks and financial institutions
- Finance Houses Association Limited
- Finance income
- Finance lease agreements
- Finance lease rental payments
- Finance leases
- Finance leases and loans
- Finances
- Financial advice
- Financial assistance scheme
- Financial contracts
- Financial futures and options
- Financial institutions
- Financial instruments
- Financial instruments (pre-October 2002)
- Financial Intermediaries and Claims Office (FICO) (International)
- Financial investments
- Financial loss allowances
- Financial products
- Financial reporting orders
- Financial reporting standards – see Accounting principles and practices
- Financial services – see Finance and financial services
- Financial Services Compensation Scheme
- Financial trader
- Financial Transaction Tax
- Financial year
- Financing costs and income
- Financing purchase of property
- Fines
- Finland
- Fire
- Fire alarm systems
- Fire alarms and protection systems
- Fire alarms/safety equipment
- Fire and rescue service vehicles
- Fire authorities
- Fire escapes
- Fire officers
- Fire-fighting training
- Firearms
- Firewall legislation
- Firm – see Partnerships
- Firms profits and losses, computation of
- First aid equipment
- First aid instructors
- First time buyers
- First-tier Tribunal
- First-tier Tribunal and Upper Tribunal (Chambers)
- First-tier Tribunals – see Tribunals system
- First-year allowances
- First-year capital allowances
- First-year tax credits
- Fiscal domicile – see Domicile
- Fiscal investment enterprise
- Fiscal legislation
- Fiscal neutrality principle
- Fiscal warehousing
- Fish and chip shops
- Fish and chips
- Fish bait
- Fish farming
- Fish quotas
- Fish tanks and fish ponds
- Fish tanks and ponds
- Fisheries – see Farmers' flat-rate scheme (FRS)
- Fishermen
- Fishing – see Sporting rights
- Fishing boats – see Boats, Ships
- Fishing co-operatives
- Fishing rights
- Fishing undertakings
- Fishing vessels
- Fitted furniture
- Fixed assets – see Business assets
- Fixed duty
- Fixed interest trusts – see Unit trusts
- Fixed protection
- Fixed rate
- Fixed rate allowable deductions
- Fixed seating
- Fixed sum deductions
- Fixed value requirement
- Fixed-rate preference shares
- Fixtures and fittings
- Fixtures code
- Flags/emblems
- Flat conversion allowances
- Flat management companies
- Flat rate allowances
- Flat-rate accrual amount
- Flat-rate expenses
- Flat-rate scheme (FRS)
- Flats
- Flats over shops
- Flee clauses
- Flexi-access
- Flexi-access death benefits
- Flexible accounting scheme
- Flexible trusts
- Floating charges
- Floodlight towers
- Floodlighting
- Floods
- Floor coverings
- Floors and flooring materials
- Florentines
- Floricultural products
- Flowcharts
- Fluctuating profits
- Follower notices
- Follower notices and accelerated payments
- Food and Agriculture Organisation
- Food and drink
- Food provision for occupants
- Food-sensitivity testing
- Foodstuffs – see Food and drink
- Foot and mouth disease
- Football
- Football clubs – see Sports clubs
- Football grounds
- Football players
- Football pools
- Footwear
- Foreclosure
- Foreign Account Tax Compliance Act (FATCA)
- Foreign agents
- Foreign annuities
- Foreign assets
- Foreign bank accounts
- Foreign banks
- Foreign basis – see Remittance basis
- Foreign branches of UK companies
- Foreign businesses/subsidiaries
- Foreign companies
- Foreign company shares
- Foreign cruises
- Foreign currency
- Foreign currency account
- Foreign currency bank accounts
- Foreign currency loans
- Foreign currency securities
- Foreign currency/exchange transactions
- Foreign distributions
- Foreign dividend coupons
- Foreign dividends
- Foreign earnings
- Foreign earnings deduction
- Foreign element
- Foreign entertainers and sportsmen – see Entertainers, Sportsmen
- Foreign Entertainers Unit
- Foreign entities
- Foreign envoys – see Diplomatic immunity
- Foreign estates
- Foreign exchange gains and losses
- Foreign exchange losses
- Foreign exchange rates
- Foreign field
- Foreign governments
- Foreign income
- Foreign income dividends
- Foreign income dividends (pre-6 April 1999)
- Foreign insurance funds
- Foreign jurisdiction
- Foreign liabilities
- Foreign life insurance policies
- Foreign nationals
- Foreign pensions
- Foreign permanent establishments
- Foreign persons – see Overseas persons/traders
- Foreign profits
- Foreign property
- Foreign railway rolling stock – see Rolling stock
- Foreign securities
- Foreign service
- Foreign service allowance
- Foreign service allowances
- Foreign service relief
- Foreign services – see International services
- Foreign social security benefits
- Foreign social security payments
- Foreign source payments
- Foreign Sovereign Powers
- Foreign supplies
- Foreign tax
- Foreign tax credit relief
- Foreign trade
- Foreign trade income
- Foreign traders – see Overseas persons/traders
- Foreign trades
- Foreign travel expenses – see Travel expenses
- Foreign trusts – see Non-resident trusts
- Foreign VAT
- Foreign wills – see Wills
- Foreign-exchange gains and losses, tax treatment
- Foreign-resident lessors carrying ‘exploration or exploitation'
- Foreign-resident lessors or lessees
- Forestalling charge – see Accrued income scheme
- Forestry – see Farming and market gardening, Woodlands, Farmers' flat-rate scheme (FRS)
- Forestry income – see Property income
- Forestry land – see Agricultural land and buildings, Woodlands
- Forex transactions – see Foreign currency/exchange transactions
- Forfaiting
- Forfeited deposits
- Forfeiture clauses
- Forfeiture of goods
- Forfeiture or surrender of rights
- Form 427
- Form 64-8
- Form C 79 – see Recovery of import VAT
- Form C 88 – see Single Administrative Document (SAD)
- Form VAT 1 – see Registration, Returns
- Form VAT 193
- Form VAT 7
- Form VAT 812
- Former employees
- Formerly domiciled residents
- Forms
- Forms and guidance notes
- Forward dividend stripping – see Transactions in securities
- Forward rate agreements
- Foster carer's relief
- Foster carers
- Foster-care relief – see Care relief
- FOTRA securities
- Foundation schools – see Schools
- Four-year cap – see Capped payments and repayments
- Fractionation
- Fragmentation – see Splitting business activities
- Fragmentation rules – see Series of transactions
- Framework for co-operative compliance
- France
- Franchise
- Franchise agreements
- Franchise operators
- Franked investment income
- Franked payments
- Fraud
- Fraud Compensation Fund
- Fraud or negligence
- Fraudulent consideration
- Fraudulent evasion of tax
- Fraudulent evasion of VAT – see Civil fraud, Criminal fraud, Evasion of VAT
- Fraudulent or negligent conduct
- Fraudulent supplies
- Free fuel – see Company vehicles and fuel
- Free gifts – see Business gifts
- Free loans
- Free movement of capital
- Free movement of capital and payments
- Free movement of persons
- Free movement of workers
- Free movement within member states – see Functioning of the EU
- Free of charge supplies
- Free of tax
- Free zones
- Freedom of establishment
- Freedom of information
- Freedom of movement
- Freedom to provide services
- Freehold
- Freelance income
- Freelance journalists
- Freeports – see Free zones
- Freestanding additional voluntary contribution schemes – see Retirement benefit schemes
- Freezing injunction
- Freezing of bank and building society accounts
- Freight containers
- Freight derivatives
- Freight transport
- Freight-forwarders
- French Guiana
- French indemnity payments
- Fridges and freezers
- Friendly societies
- Friendly Societies Commission
- Friends of the National Libraries
- Frontier workers – see EU
- Froy Field
- Frozen food products
- Fruit and nut mixtures
- Fruit bars
- Fruit juices
- Fruits
- Fuel and power
- Fuel cards
- Fuel oil – see Fuel and power
- Fuel scale charge
- Fuel scale charges – see Cars and vans
- Fulfilment business
- Full gender recognition certificate – see Gender recognition certificate
- Fund management fees
- Fund-raising
- Fund-raising events
- Funded companies
- Funded pension schemes
- Funded unapproved retirement benefits schemes (FURBS)
- Funding bases
- Funding bonds
- Funds in court
- Funeral expenses
- Funeral payment
- Funeral payments
- Funerals – see Burial and cremation
- Furnished holiday business
- Furnished holiday lettings
- Furnished lettings
- Furniss v Dawson doctrine
- Furniture and furnishings
- Furniture and possessions
- Further education – see Education and training, Training or retraining, Vocational training relief
- Further education colleges – see Education, research and training, Local authorities and similar bodies
- Futures
- Futures exchanges
- Futures markets