Latest News
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Seeking comments on HMRC’s programme for reducing the amount of published Official Statistics content.
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Company Taxation Manual
20.10.20All aspects of company taxation.
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Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
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Stamp Duty Land Tax Manual
20.10.20Stamp Duty Land Tax applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. Since April 2015 SDLT no longer applies to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ www.scotland.gov.uk/Topics/Government/Finance/scottishapproach. Since 1 April 2018 Land Transaction Tax (LTT) applies to land transactions in Wales. LTT is operated by the Welsh Revenue Authority. More details can be found on their website https://gov.wales/funding/fiscal-reform/welsh-taxes/land-transaction-tax/?lang=en For more details about the transition from SDLT to LTT, read the cross-border and transitional guidance https://www.gov.uk/government/publications/sdlt-to-land-transaction-tax-transitional-guidance/sdlt-to-land-transaction-tax-transitional-guidance
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HM Revenue and Customs' record of those who have pre-release access to National Statistics.
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Inheritance Tax Manual
20.10.20Guidance on the assessment, collection and accounting of Inheritance Tax
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Venture Capital Schemes Manual
20.10.20A definition of the different types of venture capital schemes and how they work
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Inheritance Tax Manual
20.10.20Guidance on the assessment, collection and accounting of Inheritance Tax
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Find out how overseas workday relief (OWR) works and if your foreign earnings are exempt from UK tax.
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Find out how to work out and make PAYE deductions for employees who come to work in the UK.
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Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.
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Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length.
