Additional assessments, administrators of estate

Allowances for spoiled/misused stamps

Annual covenanted payments to charity, claims

Anti-avoidance direction, groups of companies

Appeals

Adjudication, against

Assessments

Following review

From tribunal

Notice of determination, against

To tribunal

Appeals to tribunal

Case law

Generally

Appeals to tribunal: directions

Application for extension

Notice of appeal

Security

Application for judicial review

Assessing income tax and capital gains tax

Assessments

Acquisitions, non-taxable persons

Alternative procedure for payment

Amendment defeating time limits

Appeals

Best judgment

De-registration

Death, restricted time limits

Dishonesty

Evidence of facts sufficient to justify making

Facts sufficient to justify

Generally

Global

Income received after year for which they are assessable

Interest overpayments

Late argument by trader

Multiple accounting periods, first period out of time

New assessments notified

Non-registered persons

One-year deadline

Overall time limit

Protective assessment

Recovery of input tax wrongly credited

Recovery of repayment and interest

Single notification, global assessment time-barred

Six-year limit

Substitution

Supplementary assessments

Timely use of evidence by HMRC

Transfer of land

Twenty-year limit for serious offences

Two-year limit running from period to which right to claim relates

Worked examples

Assessments and claims

Avoidance scheme, notification

Bad debt relief

EU law

Bad debt relief claims

Capital allowances, claims for

Capital gains tax

Capital gains tax, rebasing elections

Capital losses

Carry forward relief

Carryback of surplus advance corporation tax, claim

Case stated

Cause of action, limitation period

Chargeable gains

Replacement of business assets

Civil evasion penalty

Civil penalty assessments

Claim of overpaid VAT

Claims

Corporation tax

Generally

Restitution

Claims, making of

Generally

Repayment of tax

Collection of contributions

Commencement of recovery proceedings, Scotland

Corporation tax claims

Correction of errors

Credit for, or repayment of overstated or overpaid VAT

Documents

Photograph/copy, supply of

Provision for removal

Early years losses

Effective date

Pre-completion transactions in the period 21 March 2012 to 17 July 2013

Election for valuation of assets

Elections and claims

Corporation tax

Income tax

Employment liabilities after cessation

Error correction

Exercising share options

Export or dispatch of goods, evidence

Penalty for failure to obtain

Producing

Extended: old VAT claims

Extension

Extension not prejudicial to commissioners

Group relief claims

Groups of companies, claims

Groups, rebasing election

Guarantee payments

Herd basis election

Income received

Income tax loss claims (generally)

Income tax payment, 28 day payment period

Incorporation

Inheritance tax

Assessments and claims

Delivery of accounts

Gifts

– see Gifts

Heritage maintenance funds, claims for exemption

Payment

Invoices

Judicial review

Land transaction returns

Loans to traders

Loss of tax

Loss relief claims

Making good

Miscellaneous transactions (losses on)

Mortgage interest allocation election, independent taxation

Movement of goods

Negative earnings relief

Notice of appeal

Notification of chargeability to income tax and capital gains tax

Ordinary time limit for self-assessments

Ordinary time limit of 4 years

Payment of Class 3 contributions

Additional relaxation

Extensions

Generally

Payment of VAT

Payments on account

Penalties

Penalties, recovery of

Penalty assessments

EU sales statements

Former late registration penalty

Importers and exporters: civil evasion

Interest, penalty or default surcharge

Misdeclarations

Non-notification of end of registration exemption

Non-notification of goods acquired from member state

Post-cessation relief

Proceedings

Property losses

Refund of foreign VAT

EU persons

Registration

Effective date of intending trader registration and first supply

Former late registration penalty

Late registration penalty

Relief against net income

Relief for property imported on marriage from a third country

Remedial measures

Repayment of Class 1 contributions

Repayment of tax

Repayment supplement, delay

Repayment to third country trader

Repayments of VAT

Community traders

Third country traders

Replacement of business assets

Research and development losses

Self-assessment claims, elections etc.

Six-year, self-assessment

Stamp duty land tax

Stamping instruments after execution

Statement of case

Commissioners' failure to comply with direction

Generally

Statutory review

Terminal losses

Companies

Income tax

Transmission of case stated

Valuation, company leaving a group

Value added tax

Appeals

Assessments

Zero-rating: sailaway boats scheme