Amending notice

Appeal against charging notice or supplementary charging notice

Confirmation, amendment or cancellation of charging notice by tribunal

Charging notice

Contents

Claims included in partnership return

Class 2 and 4 NIC

Commencement and transition

Construction industry scheme

Credit for UK or foreign tax on same profits

Determining whether taxable diverted profits charges are excessive or insufficient

Discovery and partnerships

Duty to notify

Content of notification

Modifications to DPT rules for purposes of duty to notify

Non-tax benefits, definition

Enquiries into partnership returns

Alternative Investment Fund firms

Amendments

Completion

Referral of questions to the tribunal

Exceptions

Generally

Income tax, deduction of

Exceptions

Yearly interest

Information powers

Mistakes in the partnership tax return, relief for

Partners' returns

Partnership returns

Partnership statement included in return

PAYE and class 1 NIC

Business successions

Payment of diverted profits tax

Penalties for failure to file partnership return

Penalties for inaccuracies in partnership return

Preliminary notice

Profits and losses in partnership return considered final for tax purposes

Record-keeping

Registering partners and partnerships with HMRC

Supplementary charging notice

Taxpayer representations

Withdrawal by HMRC a notice to file return