Assessments

– see Assessments

Building societies and deposit-takers from

Capital gains tax

Date of payment

NRCGT liabilities

Chargeable gains

Beneficiaries, trust gains

Mitigation

Recipient of gift

Third parties

Cheque payments

Collection and management powers: HMRC discretion

Construction industry tax deduction scheme

Court proceedings

Deduction of tax at source

Demand notes, issue of

Destination of receipts

Distraint

Distraint or diligence

Distress

Effective, member state's obligation to ensure

Enforcement

Exchange of shares

Foreign field

Foreign taxes

General provision

Generally

House of Commons resolutions

Motions, giving provisional effect to

Payments and deductions made on account

Temporary statutory effect of

Inheritance tax

Instalment payments

Lloyd's underwriters

Methods

Non-resident landlords

PAYE

– see PAYE

Powers of collectors

Priority of claim

Provisional collection

Real estate investment trusts

Receipts, issue of

Reconstructions

Returns

– see Returns

Self-assessment

Standing Committees

Surrender of life policies

Territorial extension of charge

Unpaid tax

Visiting performers