Adhesive stamps, fraudulent removal

Annual tax on enveloped dwellings, failure to make payments on time

Assessments

Blank stock transfers, circulation of

Bodies corporate

Breach of regulations

Change in circumstance, failure to notify

Civil penalties

Class 1 contributions, failure to make payments on time

Class 1A contributions, failure to make payments on time

Class 1B contributions, failure to make payments on time

Class 2 contributions

Failure to notify

Paid late

Clearance services, failure to notify commissioners

Collection and recovery

Companies allotment of shares

Company's accounting records

Duty to keep

Where and how records to be kept

Composition by Stock Exchange

Concealing documents

Generally

Informal notification

Contributions return

Contributions, relating to

Criminal

Criminal offences

Criminal penalties

Criminal proceedings

Denoting stamp

Depositary receipts, failure to notify commissioners

Determination of penalty

Disallowed deductions

Disclosure of information

Persons assuming new identity

Protection arrangements

Electronic communications

Enrolling instruments not duly stamped

Errors

Errors in documents

Agency

Amount of penalty

Appeals

Assessment

Classification of territories

Companies, officer's liability

Double jeopardy

Liability for penalty

Location of assets

Partnerships

Potential lost revenue

Suspension

Evasion of tax

Excise licences

Failure to produce instruments transferring land to commissioners

False representations for obtaining benefit

False statements

Financial reporting orders

Effect

Making

Variation and revocation

Verification and disclosure

Foreign securities, not duly stamped

Forgery of stamps

General provision

Impersonation of officers

In connection with offshore matters and offshore transfers

Information and inspection powers of HM Revenue and Customs officers

Inspection of public rolls/books, refusal

Inspectors, delay or obstructions

Investigation

Jobseeker's allowance

Knowingly selling forged/mutilated stamps

Late stamping

Generally

Interest

Penalties

Legal proceedings

Misdeclaration or neglect

Mitigation

Mutilating/defacing stamps

Penalties

– see Penalties

Penalties for

Possession of forged/mutilated stamps

Proceedings before the court

Proof of previous offences

Questions arising

Recovery of penalties

Recovery of unpaid contributions on prosecution

Registration

Regulations, breach of

Relevant

Returns

Seizure

– see Seizure

Seven year leases

Stamp duty land tax

Determination

Falsification etc. of documents

Fraudulent evasion of tax

Interest on penalties

Late payments

More than one tax-related penalty

Records

Returns

Settlements

Time limits for determination

Stamp duty reserve tax

Late payments

Stamping instruments after execution

Statutory adoption pay

Statutory paternity pay

Stock certificate to bearer unstamped

Tax agent's dishonest conduct

Unauthorised disclosure of information

Unpaid contributions

Walking possession agreements