Administration by Centre for Non-residents

Allowable expenditure

Generally

Variation, on account of fraudulent or negligent conduct

Bad debt relief

Beneficial ownership

Bonuses

Business profits

Capital losses

Carry forward relief

Certification

Claimant, meaning

Credit of tax

Generally

Payments

Returns

Scope

Deduction at source

Dividends

Documentation

Early years losses

Employment income

Entertainers

Evidence in support of

Forms

Group relief

Incorporation

Information deemed available to HMRC officer

Input tax credit

Interest

Minimising foreign tax

Miscellaneous transactions (losses on)

National Insurance relief (Class 4)

Overpaid tax

Overpaid tax, relief for

Penalties for inaccuracies

Pension income

Post-cessation relief

Power to inspect documents relating to

Procedure

Property losses

Records

Refund of VAT

– see Refund of VAT

Relief against net income

Repayment of overpaid tax

Research and development losses

Residence

Companies

Individuals

Returns

Royalties

Self-assessment

Sports persons

Terminal losses

Companies

Income tax

Time limits

– see Time-limits

Time limits for

Generally

Overpayments

Sale of land from deceased's estate

Sale of shares from deceased's estate

Transfers within 7 years before death

Underpayments

Voidable transfers

Time-limits

Trading losses

Treasury regulations