Amendments to returns

Adjustment for cumulative depreciation

Allowable expenditure

Amendments proposed by HMRC not arbitrary or capricious, being based on the amounts of deposits

Appeal against following inquiry

Application for permission to appeal out of time

Capital losses set against income

Closure notice

Deduction for wages disallowed

Discharge of burden of proof

Estimated total income

Increase in assessments

Jeopardy assessments, request for appeal and postponement of tax

Lack of co-operation, penalties increased

Loss or profit, credibility of revised return

No business records supplied

Omission of material information

Property transactions

Restriction of expenses claimed

Share dealing activities

Student loan repayments

Tax repayments made under 'process first check later' procedure

Transfers of shareholdings

Transfers of shares constituting payment of sum

Appeals

Amendments

Notice of

Right of

Basis period

Business losses

Generally

Offset against general income

Capital allowances

Generally

Income tax allowances and charges

Capital gains tax

Collection

Determination

Interest on overdue

Interest on overdue tax

Interest on overpaid tax

Notice of liability

Payment of

Returns, generally

Capital losses

Careless inaccuracy, failure to include compensation payment

Change from employed to self employed

Chargeable gains, allowable losses

Cheque payments, when made

Claims

Carry-back claims

Discovery assessments

Discretions exercisable by HMRC

Equitable liability

Following amendments

Form of

Included in returns

Late (out of time)

Not included in returns

Overpaid tax

Procedure for making

Remission of tax

Time-limits

Time-limits for making

Two or more years

Class 4 contributions

Close company loans to participators

Commencement of self-employment

Companies

Construction of references

Controlled foreign companies

Determinations

Postponement of tax

Recovery of tax

Right of appeal

Corporation tax

Date by which payment to be made after amendment or correction

Declaration that taxpayer may pay financial penalties and face prosecution for false information

Deduction of tax at source

Determination of tax where no returns delivered

Discovery

Discovery and disclosure

Double taxation relief

Enquiries

– see Enquiries

Enquiries into (triggering discovery assessment)

Estimated figures on returns

Failure to submit return

Finality of

Generally

Gift aid

Gift hold-over relief

Incorrect return for 2012/13

Interest on overdue tax

Generally

Interest on overpaid tax

Judicial review application

Annual return

Claim to relief under Income Tax Act 2007, Pt. 4, Ch. 6

Four-year time limit in TMA 1970, s. 34(1) not applicable to self-assessment

HMRC to process taxpayer's tax return including self-assessment and claim for repayment

Late appeals

Late filing of return

Appellant abroad

Appellant appointed agent who believed was unable to file return without an authorisation code

Appellant appointed agent who needed authorisation code from HMRC

Appellant failed to lodge return in time

Appellant in PAYE system

Burden of proof

Business ceased in tax year

Delay in receiving code

Extent of evidence

Illness and death of previous accountant

Individual tax return

Lack of funds and business condition

Penalties

Permission to appeal out of time

Potential lost revenue

Problems with software

Reliance on third party

Substantial losses

Underpayment of tax

Late payment interest

Late payment of return, illness

Late submission by agent

Lloyd's underwriters

Loans to traders and their guarantors

Managed payment plans

Non-residents

Income from land

Notices, procedure for giving

Notification of chargeability

Capital gains tax

Due dates for payment of tax

Duty to notify

Excluded sources of income

Overlap profits

Apportionment, use in calculation of

Carried forward, recording on returns

Overpayment tax year between two underpayment tax years

Partnerships

– see also Partnerships

Amendments to returns

Amendments to statement

Change in ownership of trade, profession or vocation

Correction of returns by HMRC

Enquiries

– see Enquiries

Fraudulent or negligent conduct, returns

PAYE income, auto-coding

Payment of tax

Bank giro

BillPay service

Budget Payment Plans

Business Payment Support Service

Capital gains tax

Debit or credit cards

Direct debit

Fees for telephone payments

Income tax

Internet

Managed payment plans

Methods of

Post office

Postal payments

Telephone banking

Payments by cheque, when made

Payments on account

Claims on interim payments

Collection of debt through coding out

De minimis test

Deduction of tax at source

Discovery assessments

Generally

Late payment interest

Late self-assessment

Managed payment plans

Monetary limits for exemption

Recovery of interim payments

Tax deducted at source

Penalties

Failure to make a return

Fixed and tax-geared

Generally

Incorrect returns or accounts

Interest on

Late payments post-6 April 2011

Late payments pre-6 April 2011

Reasonable excuse defence

Surcharges on unpaid tax

Personal representatives

Private residence relief

Records

Recovery of unpaid tax

Relationship with discovery powers

Repayment of tax not received by taxpayer

Residence

Returns

Amendment or correction of

Annual payments

Capital gains tax

Enquiries

– see Enquiries

Filing By Internet (FBI)

Filing date rules

Generally

Notice of liability

Overlap profits carried forward

PAYE income

Power to enquire into

Settlements

Trustees

Returns, submission date

Roll-over relief

Simpler assessments

Six-year time-limit

Statements of account

Surcharge for late payment

Surcharges on unpaid income tax and capital gains tax

Tax fraud

Tax paid twice on same profits

Time-limits

Claims, elections etc.

Generally

Trading losses

– see also Trading losses

Generally

Transfer pricing

Transitional provisions

Advance notices

Apportionment, use of in calculation of overlap profit

Generally

Notice of liability

Partnerships

Payments on account of income tax

Penalties

Prescribed amounts

Prevention of exploitation

Schedule D, Case I and II

Time-limits

Treaty benefits

Trustees

Trustees' returns

Undisclosed profits, bank receipts over and above declared income

Verification against Employers' P14s submitted

Withdrawal of notice to file