Appeals against HMRC decisions

– see Appeals

Collection of unpaid tax

Court proceedings

Powers of collectors

Compliance

Contact details

Customs and Excise Commissioners

Data-gathering powers

Daily penalties for extended default

Providers of payment or intermediary services

Deferred payment of SDLT

Defined terms

E-conveyancing

Enforcement by deduction from accounts

Evasion, misdeclaration and neglect

Extent

Fraudulent evasion of SDLT

Funded pension schemes

Information and evidence

Information and inspection powers

Calling for papers

Summary

Integrated tax tribunals

International agreements to improve compliance

Client notification

Joint accounts

Joint purchasers

Land transaction returns

Correction by HMRC

Failure to deliver

Overview

Penalty for incorrect LTR

Notice requirements, detention and seizure under CEMA 1979

Overview

Penalties

Appeals

Generally

Self-certificates

Person carrying on business, taxable person treatment

Power to make further provision

Power to modify amounts and time limits

Prosecuting authority

Protection of deposit-takers acting in good faith

Publications

Codes of practice

Flyers

Leaflets

Practitioner's newsletters

Stamp taxes

Statements

Technical newsletters

Rate of interest

Rate of interest applicable to judgment debts

England and Wales

Generally

Northern Ireland

Scotland

Rate of interest applicable to judgment debts etc in taxation matters

Rate of interest applicable to judgment to debts etc in taxation matters

Rate of tax charged under Chapter 3 of Part 3 IHTA 1984

Recovery and interest

Register of persons

Registration

– see Registration

Regulations

Returns and payment of levy

Scheme for enforcement

Appeals

Appeals against penalty

Assessment of penalty

Cancellation or variation of effects of hold notice

Consideration of objections

Deduction notice

Determination of held amounts

Duty to notify HMRC and account holders

Effect of hold notice

Generally

Hold notice

Information notice

Making objections to hold notice

Penalties

Relevant sum

Security for levy

Taxed-related judgment debt