Amount of remuneration

Legislation/Regulatory – FA2010 Sch. 1, para. 7

Anti-avoidance provisions

Legislation/Regulatory – FA2010 Sch. 1, para. 14

Appeals

Legislation/Regulatory – FA2010 Sch. 1, para. 28(2), 32, 33

Asset management activities, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 44

Awarded, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 6

Banking group, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 45

Capital resources condition, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 44

Charge

Legislation/Regulatory – FA2010 Sch. 1, para. 1

Chargeable period

Legislation/Regulatory – FA2010 Sch. 1, para. 8

Collection of tax

Legislation/Regulatory – FA2010 Sch. 1, para. 16

Deductions disallowed

Legislation/Regulatory – FA2010 Sch. 1, para. 15

Definitions

Legislation/Regulatory – FA2010 Sch. 1, para. 43-49 ; M09/10

Determination of amount payable

Legislation/Regulatory – FA2010 Sch. 1, para. 24

Discovery assessments

Legislation/Regulatory – FA2010 Sch. 1, para. 25-27

Discovery powers

Commentary – Gordon on Discovery Assessments 3.6.3

Due date for payment

Legislation/Regulatory – FA2010 Sch. 1, para. 17

Excluded company, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 44

Excluded remuneration, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 5

Financial trading company, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 48

Future payments, arrangements for

Legislation/Regulatory – FA2010 Sch. 1, para. 12

Generally

Legislation/Regulatory – SI 2010/1878

Information

Legislation/Regulatory – FA2010 Sch. 1, para. 36 ; M09/10
HMRC Guidance – CH21540 ; CH21580 ; CH23534

Interest on late payments and repayments

Legislation/Regulatory – FA2010 Sch. 1, para. 30
HMRC Guidance – CH21580

Intermediaries, payments to

Legislation/Regulatory – FA2010 Sch. 1, para. 11

Investment company, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 47

Late payment interest

Legislation/Regulatory – FA2009 s. 101-103 ; SI 2010/1878 ; SI 2010/1879
HMRC Guidance – CH140100 ; CH140120 ; CH140160 ; CH140180 ; CH140190 ; CH140200 ; CH140220 ; CH140240 ; CH140260 ; CH141100 ; CH141120 ; CH141160 ; CH142100 ; CH142220 ; CH145020 ; CH149950 ; DMBM401060 ; DMBM524605 ; INTM489972 ; NIM07505 ; NIM07510 ; NIM07515 ; PAYE54265 ; SACM11020 ; SALF305 ; SALF309 ; SAM20020 ; SAM20040 ; SAM20110 ; SAM20120 ; SAM60020

Linked entity, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 44

Loans

Legislation/Regulatory – FA2010 Sch. 1, para. 13

Management of tax

Legislation/Regulatory – FA2010 Sch. 1, para. 16

Multiple employments

Legislation/Regulatory – FA2010 Sch. 1, para. 10

Overpaid tax

Legislation/Regulatory – FA2010 Sch. 1, para. 31
HMRC Guidance – CH21580 ; SACM12005 ; SACM12025 ; SACM12150 ; SACM12155

Payment of tax

Due date

Legislation/Regulatory – FA2010 Sch. 1, para. 17

Interest on late payments and repayments

Legislation/Regulatory – FA2010 Sch. 1, para. 30

Methods of collection and recovery

Legislation/Regulatory – FA2010 Sch. 1, para. 29 ; M09/10

Overpaid tax

Legislation/Regulatory – FA2010 Sch. 1, para. 31

Penalties

Legislation/Regulatory – FA2010 Sch. 1, para. 37-39
HMRC Guidance – CH153510 ; CH153600 ; CH153620 ; CH153640 ; CH153660 ; CH153700 ; CH21580

Rate

Legislation/Regulatory – FA2010 Sch. 1, para. 2

Records

Legislation/Regulatory – FA2010 Sch. 1, para. 34
HMRC Guidance – CH10100 ; CH11100 ; CH13100 ; CH13200 ; CH13400 ; CH21580

Relevant banking employee

Legislation/Regulatory – FA2010 Sch. 1, para. 9

Relevant foreign bank, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 43

Relevant regulated activity, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 44

Relevant remuneration

Chargeable

Legislation/Regulatory – FA2010 Sch. 1, para. 1

Meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 4

Returns

Amendment by company

Legislation/Regulatory – FA2010 Sch. 1, para. 21

Content and form of

Legislation/Regulatory – FA2010 Sch. 1, para. 19

Correction by HMRC

Legislation/Regulatory – FA2010 Sch. 1, para. 22

Enquiry into

Legislation/Regulatory – FA2010 Sch. 1, para. 23
HMRC Guidance – CH23540

Obligation to deliver

Legislation/Regulatory – FA2010 Sch. 1, para. 18
HMRC Guidance – CH61180 ; CH900000

Self-assessment to be included

Legislation/Regulatory – FA2010 Sch. 1, para. 19, 20

Taxable company, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 3
HMRC Guidance – CH21580

Trading income of the group for the relevant period

Legislation/Regulatory – FA2010 Sch. 1, para. 46

UK resident bank, meaning

Legislation/Regulatory – FA2010 Sch. 1, para. 43