Compliance and administration
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