Agricultural flat-rate scheme

Appropriate scheme certificates

Cancellation

Refusal

Surrender

Variation

Avoidance of special withholding tax levy

Charitable donations, qualifying interests in land

CIS 1975-1999 certificate SC60

CIS 1999-2007

Classes of

Commissioner's evidence of facts

Community investment tax relief

Company residence, double taxation treaties

Conferring property rights, assets not excluded from earnings

Construction industry

Contaminated land

Contracting-out

Abolition of contracting-out

Appointed day, meaning

Cancellation

Contracted-out employment, meaning

Discrimination, Occupational Pensions Board's actions

Elections to employments covered by

Generally

Guaranteed minimum pension

Issue

Meaning

Minimum payment

Refusal

Surrender

Variation

Contributions paid

Corporate venturing scheme

Debt, of

Deduction of tax at source, electronic communications

Deduction of tax, sufficient evidence

Deposit

Deposit-takers

Electronic communications

Employer's liability to pay after inspection of documents

Enterprise investment scheme

Evidence

Evidence by

Exemption, combined heat and power stations

Farmers' flat-rate scheme

Fiscal warehousing

Generally

Incorrect certificates, penalty

Keeping

Services

Full gender recognition

Gross payment status CIS6

Holiday pay funds

Incorrect, penalty

Fiscal warehousing

Reduced-rating

Zero-rating

Information supplied by public authorities

Inheritance tax

Discharge

Legitim

Tax burden, allocation among beneficiaries

Interest paid

Jobseeker's allowance, deductions

Non-liability to income tax, penalties

Offshore funds

– see also Offshore funds

Application

Assessments

Information as to decisions

Postponement of tax pending certification

Refusal/withdrawal

Refusal/withdrawal, appeals against

PAYE, unpaid tax

Publicly quoted companies/companies with turnover of more than £5 million CIS5

Reduced rate

Registered pension schemes, lifetime allowance charge

Relief, special visitors

Renewables obligation certificates

Repayment of tax on trust income

Reserve forces pay

Savings

Smaller companies CIS5

Subcontractors

Subcontractors in the construction industry

Warehousing, services

Zero-rating