Accounts, submission of

Accrued income scheme

Amendment or correction, payment/repayment after

Amendments of

HMRC, by

Taxpayer, by

Chargeable gains

Generally

Reporting limits

Contents of

Accounts, submission of

Core returns

Disclosures, guidance on

Forms and substitute forms

Supplementary pages

Controlled foreign companies

Corporate partners

Creation of legal debt

Deadlines

Disclosures

Enquiries

Entries to be made

Error or mistake in

Evidence of submission

Filing dates

Forms and substitute forms

HMRC making assessment on taxpayer's behalf

Incomplete

Individuals

Information relating to

Internet filing

Notional deduction of tax

Obligation to include self-assessment

Option to elect to receive returns

Partnerships

Amendment of

Error or mistake in statement

Generally

Statement to be included

Penalties

Failure to file

Personal representatives

Prescribed form

Provisional figures

Records to be kept

Generally

Retention period

Use of copies

Repayment claims

Short tax return

Toolkits to avoid errors

Transfer pricing

Trustees

Bankruptcy, in

Bare trusts

Generally

Relevant trustees, meaning

Unsatisfactory returns, concession for

When received