Accompanying payment of VAT

Accountants wilful default, misleading information

Accounting for tax

Accounting period

Accurate

Acquisitions from other member states

Agents

Allotment of shares, capital duty

Amendment and adjustment, appeal against input tax credit

Amendments to

Capital losses set against income

Loss or profit, credibility of revised return

Annual accounting scheme

Annual CIS36

Annual payments

Annual, bad debt relief

Assessment to be made in accordance with

Attorneys, completion of forms

Auctioneers, taxable income belonging to others

Average price ascertained by reference to

Bank payroll tax

Barrister concerned in making a settlement

Breach of regulations, penalty

British Gas Corporation, gas sold to

Calculation of

Capital allowances, claims for

Fixtures

Generally

Capital gains tax

Annual exempt amount

Exclusions

Failure to make

Generally

Individuals

Information required

Notice of liability

Notice of liability to tax

Partnerships

Self-assessment

– see also Self-assessment

Cash accounting scheme

Charitable payroll deduction schemes

Charities

Checklist: preparing and sending return

Child trust funds

Claims

Generally

Claims for credit

Claims not included in

Class 1 contributions

Annual returns

Employment intermediaries, quarterly returns

Generally

Real time information

Collection of VAT

Commissions

Companies

Amendment and correction of

Charities

Claims and elections included in

Conclusiveness of

Contents

Date for filing

Delivery of

Determinations and assessment by HMRC

Determinations where no return delivered

Distributions

Documents, responsibility for

Electronic communications

Electronic filing

Enquiries

– see Enquiries

Enquiries, time-limit for

Filing date

Including a self-assessment

Income tax

Income tax, Form CT61 procedure

Information required

Mistakes in

Notice requiring delivery

Online filing of corporation tax

Period of

Records

Records to be preserved

Companies allotment of shares

Company share option plans

Construction industry scheme

Construction industry tax deduction scheme

Content

Convention for describing an accounting period

Corporation tax filing deadlines

Correction of errors

Correction of errors in

Corrections to

Credit claims

Damage

Deadline for receipt of

Death or incapacity: return period ends

Deductions of tax at source

Building societies and deposit-takers

Companies

Individuals

Trustees and others

Demergers

Deposit-takers and building societies

Designated (listed) avoidance scheme, notification

Destruction

Determination of tax where no returns delivered

Determinations of tax where no return delivered, right of appeal

Disclosure of errors

Dispatches to other member states

Disposal receipts

Documents and information required for determining accuracy of

Due dates, extension

Application

Generally

Interaction with annual accounting

Withdrawal

Duty to make return

Electronic communications

Electronic delivery

Electronic lodgement

Applicable returns

Approved manner of transmission

Approved persons

Basic rule

Content of transmission

Documents supporting returns

Generally

Hard copies, provisions

Information, exercise of powers

Procedure for accepting transmissions

Proceedings

Electronic services supplied in member states, special accounting scheme

Electronic submission

Electronically-supplied services

Email reminder to submit return

Employee share schemes, electronic communications

Employees

End of voyage period

End of year by employer

Enquiries

– see Enquiries

Enquiries into repayment returns

Enterprise management incentives

Entertainers and sportsmen

Entertainers and sportsmen withholding tax

Entries on

Error correction

Generally

Time limit

Error or mistake in pre-1 April 2010

Error or mistake, claim for relief

Errors

Correction

– see also Error correction

Generally

Penalties

– see Penalties

Errors in

– see Penalties

Errors in, penalties

Estates in administration

Estimates

Ethane used for petrochemical purposes

Euro, unacceptable

European Economic Interest Groupings

European Economic Interest Groupings (EEIGs)

EVAT

– see EVAT returns

Failure to deliver

Penalties

– see Penalties

Reasonable excuse, reliance on accountants

Failure to make

Assessment

Default surcharge

Penalties

– see Penalties

Personal representatives

Failure to make, penalties

Failure to submit

Commissioner's power to assess

Continuing penalty

Default surcharge

Evasion of tax

Generally

Mareva injunction, material non-disclosure of facts

Nil liability

Penalties

Security, request by commissioners

Withholding credit

False claims, penalties

Fees

Fictitious

Final

Form of

Form VAT 1

Handling

Output tax (Box 1)

Reclaimed input tax in the accounting period (Box 4)

Value of goods acquired from other member states (Box 9)

Value of inputs (Box 7)

Value of outputs (Box 6)

Value of supplies of goods to other member states (Box 8)

VAT due on acquisitions from other member states (Box 2)

Form, obtaining

Fraudulent or negligent delivery

Furnished by post, non-delivery

Commissioners' liability to pay repayment supplement

Generally

Furnishing to address other than VAT Central Unit

General provisions

Generally

Capital gains tax

Generally

Income tax

Notice requiring return

Groups of companies

HMRC to

Holding copies on VAT file

Holding required document as evidence for input tax

Inaccurate or incomplete information, penalty

Inclusion of transactions not passed through business' cash book

Income tax

Failure to make

Notice of liability to tax

Self-assessment

Incomplete/incorrect

Commissioners' power to assess tax due

Failure to include notice of assessment in written pleadings

Retail scheme

Incomplete/incorrect, commissioner's power to assess

Incorrect, negligent delivery

Appeal against award of penalties

Reduction of maximum penalties imposed

Incorrectly recording VAT payable creating debt

Individual savings accounts (ISAs)

Individuals

Information to be included

Insolvency

Investigations

Investment gold

Late

– see also Penalties

Default surcharge

Payment

Repayments and supplements

VAT inspections

Withdrawal of extended due date

Late filing, reasonable excuse

Late, default surcharge

Lloyd's underwriters

Local authorities and similar bodies

Loss of

Low income and pensioners

Machine games duty

Paid electronically

Penalties

Making

Making of

Managed and composite service companies

Mandatory online filing

Manufactured overseas dividends

Market value determined on monthly basis

Meaning

Misdeclarations

Correction

Disclosure

Penalties

Monthly

Activation method

Deadlines for submission

Deemed contractors

Errors

Excluded payments

Exemption from submission

Export company

First online return details required

Generally

Methods of submission

Nil returns

Online

Paper returns (up to April 2016)

Quarterly payments

Time of

Monthly, export company set up by manufacturing group

MOSS return

National Insurance contributions

New means of transport

Information needed for VAT to be applied

Rules

Nil returns

'evidence of facts', justifying new assessments

Generally

Nominated transactions

Non-delivery, penalties for

Non-resident returns

Non-resident trustees

Non-residents trading through UK representatives

Oil taxation

Generally

Participators

Petroleum revenue tax

Omissions or errors in

Online filing

Online registration

Outstanding, tribunal's jurisdiction

P11D

P14

P35

P9D

Paper returns phased out

Participator, by

Partnerships

– see also Partnerships

Generally

Partnerships, late filing

PAYE

– see PAYE

PAYE deduction per return

Payment of amounts shown, appeals

Payment of declared VAT

Payment of VAT with return

Penalties

– see also Penalties

Errors

Failure to deliver remedied

Generally

Increase by amount of tax payable

Non-delivery, for

Penalties for failure to make

Penalty interest on levy where no return made

Pension schemes

Accounting for tax

Event report

Registered pension scheme return

Period covered by

Accounting checklist

Generally

Power to change

Power to revise period for early return

Periods coinciding with accounts

Periods not ending on last day of month

Personal representatives

Personal returns

Generally

Office or employment with/under non-resident

Withdrawal by HMRC of notice

Personal tax returns, submission dates

Persons liable to make returns

Petroleum revenue tax

Power to assess

Power to change date for filing return

Practitioner's correspondence with clients

Preparation, planning

Purchase by company of own shares

Qualified returns invalid

Qualified, invalidity

Quarterly, challenge of direction by repayment trader

Real estate investment trusts

Real time information

– see PAYE

Real time information employers

Receipt of

Deadline

Reconciliation with accounts

Generally

Holding copies on VAT file

Records

Records, maintaining

Registered pension schemes

Registrable person's obligations

Relevant, meaning

Relocation of VAT Central Unit to Shipley

Repayment claims

Repayment traders

Request for partial withdrawal for certain period

Requirement to furnish

Research and development, claims in

Responsible person, by

Blended oil

Failure to deliver remedied, no penalty where

Form of

Particulars

Penalties for non-delivery

Period for delivery

Qualifying tariff receipts

Required to deliver

Reverse charge

Carousel fraud

Generally

Royalties

Saving Gateway accounts

SAYE share option schemes

Seafarers

Seconded employees, foreign income

Self-assessment

Self-assessment regime

Sending: checklist

Short return

Single Market

Solicitors

Stagger group

Stamp duty land tax

Adjustment where contingency cease/consideration ascertained

Amendment of

Claims not included in returns

Contents of

Correction by HMRC

Declaration by agent

Declaration by Official Solicitor

Declaration by person authorised to act on behalf of individual

Deferred payments

Delivery of

Determination of tax where no return delivered

Disclosure of information

Duty to deliver

Enquiries into

– see Enquiries

Exemptions

Failure to deliver, penalties

Filing date, meaning

Form and content

Later linked transactions

Loss, destruction or damage to

Major interest in land, exceptions for certain acquisitions

Notifiable transactions

Penalties

Registration of transactions

Relief withdrawn

Taxpayer notices

Trustees

Stamp duty land tax, penalty for late submission

Stock dividends

Subcontractors in the construction industry

Submission

Acquisition of goods

Deadline

Electronic

Imported goods, rules

Information required

Obligations

Sweden, simplified procedure for small and medium-sized enterprises

Submission establishes VAT liability

Substitute forms

Summary of requirements, movement of goods between member states

Surrender of life policy

Tariff receipts

Tax-exempt special savings accounts (TESSAs)

Taxpayer's outside self-assessment

Taxpayer's rights and entitlements

Third parties

Third parties receipts, penalties for non-compliance with notice

Third parties: compliance checks

Timely

Treasury regulations

Trustees

Types of

Use of estimates

Use of provisional figures

Use of valuations

Value added tax

Breach of regulations

Correction of errors

EC Sales List (ESL)

Electronic submission

Generally

Internet filing

Intrastat

Register of temporary movements of goods

Statistical Declarations (SDs)

Statistical, intra-EU trade

VAT Guide (Notice 700)

VAT periods

VAT to be accounted for

Venture capital trusts

Warehoused goods

Where to send

Wilful default by accountant