Administrative practices

Advance corporation tax, entitlement

Annual covenanted payments to charity claim made out of tine

Appeal, following

Application for repayment of tax and interest

Basic rate paid instead of starting/savings rate

Child trust funds

Claims

Corporation tax overpaid

Income tax and capital gains tax overpaid

People unable to act for themselves

Time-limits

Claims out of time

De minimis limits

Franked investment income group litigation order, interim payment order

Gift aid payments

Gift aid qualifying donation

Groups with non-resident, five per cent income tax charge on dividends

HMRC's right to set off against other taxes due

Inheritance tax

Generally

Interest

Inheritance tax, interest

Instalment payments

Interest

Capital gains tax

Corporation tax

Date from which runs

Generally

Income tax

Inheritance (Provision for Family and Dependants) Act 1975

Rate

Start date

Interest on

Legal entitlement

Legal entitlement and administrative practices

Lloyd's underwriters

Overpaid tax, claims

Corporation tax

Income tax and capital gains tax

Overpaid tax, claims for relief

Overpayments

PAYE

– see PAYE

Recovery of tax repaid in error

Sale and leaseback transactions, claim for

Sale with right to reconveyance, claim for

Self-assessment

Statutory time-limit, claims outside

Taxes paid in violation of EU law

Transmedian fields

Trust income, adjustments between settlors and trustees

Value added tax, input tax

– see Input tax