Accountants' working papers

Advisers

Amendment

Annual tax on enveloped dwellings

Appeals

– see Appeals

Appeals against notices

Persons whose identity is not known/can be ascertained

Procedure

Special cases

Taxpayer

Third party

Appointed day

Approval of notices

Auditors

Authorised investment funds

Authorised officer

Authorised officer of Revenue and Customs

Business

Business premises, inspection of

Capital allowances

Overseas leasing of machinery and plant

Carrying on a business, meaning

Change in ownership of company

Chargeable period

Chargeable period, meaning

Charitable payroll deduction schemes

Charities, disclosures to the Commission

Child trust funds

Close companies, loans to participators

Community investment tax relief

Company share option plans

Compliance checks

Complying with notices

Computer records etc.

Concealing documents

Concealing, destroying etc. documents following informal notification

Offence

Penalties

Concealing, destroying etc. documents following information notice

Offence

Penalties

Consequential amendments

Contact details for debtors

Copies of documents

Corporate venturing scheme

Counteraction of tax advantage

Crown

Daily default penalties

Failure to comply or obstruction

Failure to comply with time limit

Reasonable excuse

Data-gathering powers

Debtors, contact details

Deceased persons

Delay in using, arrears of tax given up

Disclosure

Advance pricing agreements

Arbitration Convention

Board of the Pension Protection Fund

Commissioners for Revenue and Customs

Criminal Assets Bureau in Ireland

Director of Assets Recovery Agency

Double taxation

Double taxation relief given for UK tax

Fair dealing by directors, HMRC's disclosure to Pensions Regulator

National Crime Agency

Offences

Revenue and Customs departments

Revenue and Customs Prosecutions Office

Serious Organised Crime Agency

Terrorist property

Disclosure of information by HMRC

Dishonest conduct of tax agents

– see Agents

Documents

Power to copy

Power to remove

Double jeopardy

Dual resident trusts

E-filing

Electronic communications

Employment-related securities

Enterprise investment scheme

Enterprise management incentives

Enterprise zone property scheme trustees

Exchange

Member states

Savings income

Extension

Further restrictions

General interpretation

General provisions

Groups of undertakings

Herd basis election

HMRC delays in using information

Individual savings accounts

Information not in a person's possession or power

Information relating to unknown taxpayer

Inspection of businesses etc.

Approval of tribunal

Carrying out inspections

Power to inspect business premises etc.

Power to inspect premises of involved third parties

Power to inspect premises used in connection with taxable supplies etc.

Power to inspect property for valuation etc.

Restrictions and special cases

Insurance companies overseas life assurance business

Generally

Tax credit

Insurer's duty

Interest paid, credited or received, HMRC's powers

Interest relief

Involved third parties

Generally

Meanings

Power to inspect business premises

Land transaction returns

Legal professional privilege

Loan interest relief

Making business assets

Marking assets and recording information

Member states

Exchange of information between

Movement of capital between

Non-residents

Income from land

Settlements

Notices, meaning

Obtaining information and documents

Approval etc. of taxpayer notices and third party notices

Complying with notice

Copying third party notice to taxpayer

From taxpayer

From third party

Notices

Persons whose identity can be ascertained

Persons whose identity is not known

Producing copies of documents

Restrictions and special cases

Offences

Offshore funds

Old documents

Overseas pension schemes

Partnerships

PAYE

– see PAYE

Penalties

– see also Penalties

Appeals

Assessment

Enforcement

Failure to comply or obstruction

Inaccurate information and documents

Increased daily default

Power to change amount

Personal pension schemes

Persons whose identity can be ascertained

Persons whose identity is not known, information and documents from

Power or possession of documents

Privileged information

Profit-related pay schemes

Providing information and documents to HMRC

Purchase by company of own shares

Real time checks

Real time information employers

Recording information

Records sent to HMRC in place of visit

Referral of disputes over legal privilege

Registered pension schemes

Regulations

Removal of documents

Restrictions

Auditors

Corresponding, on inspection of business documents

Deceased persons

Documents not in person's possession or power

Generally

Old documents

Privileged communications between professional legal advisers and clients

Tax advisers

Taxpayer notices

Taxpayer notices following land transaction return

Types of information

Returns made for a chargeable period

Revenue and Customs departments, disclosure between

Saving Gateway accounts

Savings

Savings income

SAYE option schemes

Seizure powers

Share incentive plans

Share option schemes

Single compliance process

Small profits rate, associated companies

Social security authorities supplying

Special cases

Application to the Crown

Change of ownership of companies

Groups of undertakings

Involved third parties

Partnerships

Supply of goods or services etc

Standard penalties

Failure to comply with time limit

Reasonable excuse

Statistical, disclosure of

Statutory records

Supply of goods or services etc.

Tax

Tax advisers

Tax avoidance schemes, disclosure requirements

Tax position

Tax position, meaning

Tax, meaning

Tax-exempt special savings accounts (TESSAs)

Tax-related penalty

Enforcement

Generally

Taxpayer, information and documents from

Third party

Contact details for debtors

Information and documents from

Third party (involved)

Business premises

Generally

Registered pension schemes

Transactions in land

Transfer of assets abroad

Banks

Generally

Relevant lawyer

Types of information

Valuation, powers to inspect property for

Venture capital trusts