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

Certification

Claimant, meaning

Credit of tax

Generally

Payments

Returns

Scope

Deduction at source

Dividends

Documentation

Employment income

Entertainers

Evidence in support of

Forms

Information deemed available to HMRC officer

Input tax credit

Interest

Long-life assets

Minimising foreign tax

Need for

Overpaid tax

Overpaid tax, relief for

Partnerships

Penalties for inaccuracies

Pension income

Power to inspect documents relating to

Procedure

Reclassification

Records

Reduced first-year allowances

Refund of VAT

– see Refund of VAT

Repayment of overpaid tax

Residence

Companies

Individuals

Returns

Royalties

Self-assessment

Sports persons

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

Corporation tax

Extension of

Generally

Income tax

Interaction with enquiry powers

Treasury regulations