Additional assessments, administrators of estate

Allowances for spoiled/misused stamps

Annual covenanted payments to charity, claims

Anti-avoidance direction, groups of companies


Adjudication, against


Following review

From tribunal

Notice of determination, against

To tribunal

Appeals to tribunal

Case law


Appeals to tribunal: directions

Application for extension

Notice of appeal


Application for judicial review


Acquisitions, non-taxable persons

Alternative procedure for payment

Amendment defeating time limits


Best judgment


Death, restricted time limits


Evidence of facts sufficient to justify making

Facts sufficient to justify



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


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

Assessments, income tax and capital gains tax

Avoidance scheme, notification

Bad debt relief

EU law

Bad debt relief claims

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


Capital allowances

Corporation tax



Claims, making of


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


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

Business profits

Capital allowances

Capital gains tax

Corporation tax

Investment income

Trading income

Employment liabilities after cessation

Exercising share options

Extended: old VAT claims

Extension not prejudicial to commissioners

Farmers' averaging (interaction with)

Flexibility of

Group relief claims

Groups of companies, claims

Groups, rebasing election

Guarantee payments

Herd basis election

In Scotland

Income received

Income tax loss claims (generally)

Income tax payment, 28 day payment period


Inheritance tax

Assessments and claims

Delivery of accounts


– see Gifts

Heritage maintenance funds, claims for exemption



Judicial review

Land transaction returns

Loans to traders

Loss of tax

Loss relief claims

Losses related to agriculture

Losses related to capital allowances

Making good

Mineral extraction trades

Miscellaneous transactions (losses on)

Mortgage interest allocation election, independent taxation

Movement of goods

National Insurance (Class 4)

Need to adhere to

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



Payment of VAT


Penalties, recovery of

Penalty assessments

EU sales statements

Former late registration penalty

Importers and exporters: civil evasion

Interest, penalty or default surcharge


Non-notification of end of registration exemption

Non-notification of goods acquired from member state

Post-cessation relief


Property losses (companies)

Property losses (income tax)

Refund of foreign VAT

EU persons


Effective date of intending trader registration and first supply

Former late registration penalty

Late registration penalty

Relief against capital gains

Relief against net income

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


Statutory review

Terminal losses


Income tax

Transmission of case stated

Tribunal discretion

Valuation, company leaving a group

Value added tax