Agricultural property relief

Amendments to self-assessments

Authors/artists and designers

Business property relief

Capital allowances

Fixtures, double allowances


Outside time-limits

Reduced first-year allowances

Carry-back claims under self-assessment

Chargeable gains

Allowable losses

Gifts of business assets

Roll-over relief

Savings income, special withholding tax


Community investment scheme relief

Company distributions, claims for tax credits

Corporate venturing scheme, investment relief

Corporation tax

Capital allowances

Consequential claims

Friendly societies


Group relief

Insurance companies

Late claims

Making or amending


Time limits

Discovery assessments

Double assessments

Double taxation relief, petroleum revenue tax

Dual residence

Electronic communications

Enquiries into

Enterprise investment scheme

Error or mistake in

Farming and market gardening, averaging profits

Film tax relief

Form of claim

Group relief

– see Group relief

Group relief, outside time-limits

In writing

Inheritance tax

Sale of interest in land

Sale of quoted securities

Sale of related property

Time limits for


Late (out of time) claims

Loan relationships

Loss relief

Late claims

Outside time-limits


Negligible value assets

Not included in returns

Overpaid tax

– see also Repayment of tax



Personal pension schemes

Petroleum revenue tax

Field expenditure

Other expenditure and losses

Priority of

Procedure for making

Records, keeping and preserving

Remediation of contaminated land

Remission of tax

Repayment of tax, time-limits

Research and development

Returns, claims not included in

Amendment of claims

Appeals against amendments

Completion of enquiry into claim

Giving effect to claims and amendments

Keeping and preserving records

Making claims

Partnership claim, meaning

Power to enquire into

Returns, included in

Roll-over relief

Savings income, special withholding tax

Seed enterprise investment scheme


Tax credits

Tax credits on company distributions

Telephone claims

Television tax relief


Trading losses

Two or more years

Farming or market gardening, fluctuating profits


Loss relief

Post-cessation receipts, carry-back

Venture capital trusts