Returns
Accompanying payment of VAT
Accountants wilful default, misleading information
Accounting for tax
Accounting period
Acquisitions from other member states
Adjustments and further returns
Contingency ceases
Later linked transaction
Occasions
Relief withdrawn
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
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
Submission dates
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
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
Claims included in
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
Disposal receipts
Documents and information required for determining accuracy of
Due dates, extension
Application
Generally
Interaction with annual accounting
Withdrawal
Duty to make return
Exempt interest
Generally
Legislative provisions
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
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
Generally
Penalties
Errors in
Errors in, penalties
Estates in administration
Estimates
Ethane used for petrochemical purposes
Euro, unacceptable
European Economic Interest Groupings
European Economic Interest Groupings (EEIGs)
EVAT
Excepted estate
Exceptions to notifiability
Failure to deliver
Penalties
Reasonable excuse, reliance on accountants
Failure to make
Assessment
Default surcharge
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 and content
Amendment
Buyers with disability
Declaration
Generally
Persons authorised
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 required document as evidence for input tax
Inaccurate or incomplete information, penalty
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
Key dates
April 2021
August 2021
December 2021
February 2022
January 2022
July 2021
June 2021
March 2021
May 2021
November 2021
October 2021
September 2021
Land and buildings transaction tax (Scotland)
Land transaction tax (Wales)
Late
Default surcharge
Payment
Repayments and supplements
VAT inspections
Withdrawal of extended due date
Late filing, reasonable excuse
Late, default surcharge
Legislative provisions
Lloyd's underwriters
Local authorities and similar bodies
Long-funding leases
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
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
Notifiable transactions
Generally
Obligation to make
Obtaining probate
Oil taxation
Generally
Participators
Petroleum revenue tax
Omissions or errors in
Online filing
Online registration
Outstanding, tribunal's jurisdiction
P11D
P14
P35
P9D
Paper and online submission dates 2018-19 to 2020-21
Paper returns phased out
Participator, by
Partnerships
Generally
Partnerships, late filing
PAYE
PAYE deduction per return
Payment of amounts shown, appeals
Payment of declared VAT
Payment of tax
Payment of VAT with return
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
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
2018-19
2019-20
2020-21
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 employers
Receipt of
Deadline
Reconciliation with accounts
Generally
Records
Records, maintaining
Registered pension schemes
Registrable person's obligations
Registration of land transactions
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
Simple assessment
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
Exemptions
Failure to deliver, penalties
Filing date, meaning
Form and content
Generally
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
Surrender of life policy
Tariff receipts
Tax-exempt special savings accounts (TESSAs)
Taxpayer's outside self-assessment
Third parties
Third parties receipts, penalties for non-compliance with notice
Third parties: compliance checks
Treasury regulations
Trustees
Types of
UK land and property capital gains tax returns
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
Error correction
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
Withdrawal of notice to file return