Administrative provisions

Admissibility of evidence

Appeals against HMRC decisions

– see Appeals

Assessments

Generally

Introduction

Time limits

Assistance with returns

Collection of unpaid tax

Court proceedings

Distraint or diligence

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

Delivery of documents

Disclosure of information in LTR

E-conveyancing

Enforcement by deduction from accounts

Enquiries

Finality

Land transaction returns, into

Negotiations

Penalties

Self-certificate, into

Settlement negotiations

Evasion, misdeclaration and neglect

Extension of time limits

Extent

Finality

Fraudulent evasion of SDLT

Funded pension schemes

Information and evidence

Information and inspection powers

Calling for papers

Summary

Integrated tax tribunals

Interest

Relevant date

International agreements to improve compliance

Client notification

Joint accounts

Joint purchasers

Land transaction returns

Correction by HMRC

Damage to documents

Destruction of documents

Disclosure of information in

Enquiries

Failure to deliver

Formal notice to deliver

Loss of documents

Overview

Penalty for incorrect LTR

Notice requirements, detention and seizure under CEMA 1979

Overview

Penalties

Appeals

Determinations

Generally

Self-certificates

Penalty determinations

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

Forms

Leaflets

Manual

Notification guidance

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

Risk intelligence and analysis teams

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

Service of documents

Settlement negotiations

Taxed-related judgment debt