N
- 90-day tie
- Namibia
- Naming and shaming of offenders
- Nannies – see Childcare
- Narcotic drugs
- National Advice Service (NAS)
- National Apprenticeship Scheme for Engineering Construction (NASEC)
- National Art Collections Fund
- National broadcasting companies
- National code – see Country codes
- National Crime Agency
- National Crime Agency (NCA)
- National Crime Squad
- National Curriculum Council
- National Debt
- National debt and National Debt Commissioners
- National disasters
- National disasters or emergencies
- National Employment Savings Trust (NEST)
- National Employment Savings Trusts (NEST)
- National Endowment for Science, Technology and the Arts
- National export system (NES)
- National Gallery
- National Health Service (NHS)
- National Health Service trusts
- National Heritage Memorial Fund
- National heritage property
- National institutions
- National Insurance
- National Insurance contributions (NICs)
- National Insurance Contributions and Employers Office (NICEO)
- National Insurance contributions and PAYE
- National Insurance Contributions Office (NICO)
- National Insurance Contributions system
- National Insurance Fund
- National Insurance numbers
- National Insurance numbers (NINOs)
- National living wage
- National Loans Fund
- National Loans Funds
- National Maritime Museum
- National minimum wage
- National Museums and Galleries on Merseyside
- National park authorities
- National Portrait Gallery
- National purposes
- National purposes, bodies established for
- National Radiological Protection Board
- National Rivers Authority
- National savings
- National Savings &Investment products
- National Savings Bank
- National savings certificates
- National Savings income bonds
- National security certificate appeals
- National Socialist persecution – see Nazi persecution
- National Trust for Places of Historic Interest or Natural Beauty
- National-Socialist persecution – see Nazi persecution
- Nationality
- NATO
- NATO countries
- Natural England
- Natural gas
- Natural History Museum
- Natural justice
- Nature Conservancy Council for England
- Nature of income/revenue
- Nature of supply
- Navy – see Armed forces
- Nazi persecution
- Negative earnings
- Neglect or misdeclaration
- Neglect or negligent conduct
- Negligible value
- Negligible value assets
- Negligible value shares
- Negligible values
- Negotiable instruments
- Negotiations
- NEST – see National Employment Savings Trusts
- Net income
- Net pay arrangements
- Net present values
- Net repayment traders
- Net tax-interest expense
- Netherlands
- New build properties
- New buildings
- New businesses
- New civil engineering work – see Civil engineering work
- New commercial buildings
- New Computerised Transit System (NCTS)
- New Deal 50plus
- New Deal payments
- New dwellings – see Dwelling-houses
- New employees
- New means of transport (NMT)
- New non-residential buildings – see Non-residential buildings
- New qualifying IP right, meaning
- New town
- New town commissions
- New Zealand
- Newness
- News agencies
- News providers/services
- Newsagents
- Newspaper trusts
- Newspaper-Franco scheme
- Newspapers and journals
- Newspapers, journals and periodicals
- Next of kin
- NHS – see National Health Service (NHS)
- NHS trusts
- NI numbers
- Nigeria
- Nightclubs
- Nil rate band
- Nil-rate band
- Nil-rate band discretionary trusts
- No interest in possession, settled property – see Settled property
- Nomination scheme for disposals and appropriations
- Nominee directors
- Nominee services
- Nominees
- Non-active individual partners
- Non-active partners
- Non-active sole traders
- Non-alcoholic beverages
- Non-approved pension schemes
- Non-BLAGAB
- Non-business activities
- Non-business persons
- Non-business use of assets – see Private or non-business use
- Non-cash assets
- Non-cash benefits
- Non-cash vouchers
- Non-commercial buildings – see Commercial and non-commercial buildings
- Non-commercial consignments
- Non-contributory benefits
- Non-deductible debts
- Non-discrimination
- Non-discrimination and citizenship of the EU
- Non-discrimination within EU
- Non-domestic property
- Non-domestic rates
- Non-domestic use
- Non-domiciled individuals
- Non-domiciles
- Non-domiciliaries
- Non-established taxable persons (NETPs)
- Non-EU countries
- Non-excluded overseas property
- Non-exempt sale
- Non-existent goods
- Non-financial entities
- Non-fuel uses
- Non-industry businesses
- Non-marketable securities
- Non-monetary consideration
- Non-monetary gifts
- Non-monetary receipts
- Non-negotiable chip
- Non-payment of contributions – see Unpaid contributions
- Non-payment of VAT – see Payment of VAT
- Non-profit making bodies – see Clubs, associations or organisations, Sports clubs
- Non-registered persons – see Unregistered persons
- Non-registered schemes
- Non-relevant property
- Non-residence
- Non-resident banks
- Non-resident CGT
- Non-resident CGT group
- Non-resident companies
- Non-resident companies trading through UK permanent establishment
- Non-resident companies with UK branch or agency
- Non-resident employers
- Non-resident individuals and trustees
- Non-resident landlord scheme
- Non-resident landlords
- Non-resident lessor leasing to a UK lessee
- Non-resident lessor leasing to non-resident lessee
- Non-resident lessor not trading in the UK
- Non-resident owner
- Non-resident owners
- Non-resident settlements
- Non-resident trustees
- Non-resident trusts
- Non-residential buildings
- Non-residents
- Non-residents trading via UK branch or agency
- Non-residents with UK branch or agency
- Non-supplies
- Non-taxable contracts of insurance
- Non-taxable persons
- Non-trading income
- Non-treaties
- Non-UK company avoiding UK taxable presence
- Non-UK permanent establishment to non-UK resident company, transfer of
- Non-UK residents – see Non-residents
- Non-UK securities – see Foreign securities
- Normal commercial loan
- Normal expenditure out of income
- Normal minimum pension age
- North Atlantic Salmon Conservation Organisation
- North Atlantic Treaty Organisation
- North East Frigg Field
- North Sea – see Territorial extent of UK
- North West Water Authority
- Northern Ireland
- Northern Ireland Assembly members
- Northern Ireland Housing Executive
- Northern Irish taxes
- Northern Rock
- Northern Rock plc
- Northumbria Interim Police Authority
- Northumbrian Water Authority
- Notes (other than promissory) – see Securities and secondary securities
- Notice of determination
- Notices
- Notifiable transactions
- Notional earnings
- Notional income
- Notional marketing royalty
- Notional payments – see PAYE
- Notional supplies
- Notional trades: basis periods
- NRCGT (Non-Resident Capital Gains Tax)
- Nuclear accidents
- Nuclear Decommissioning Authority (NDA)
- Nuclear transfer schemes
- Nullity of the contract of sale
- Number plates
- Nunneries – see Religious communities
- Nursery education
- Nursery facilities
- Nurses, midwives and health visitors
- Nursing and residential care homes
- Nuts
