Author Archives: Tide Accounting

This tax information and impact note is about payments under a Decommissioning Relief Deed in relation to the Energy Profits Levy.

This tax information and impact note details the increase in Landfill Tax rates for 2026 to 2027.

This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and equivalent National Insurance contributions thresholds, at their current levels up to 5 April 2031.

This tax impact and information note is about changes to the anti-avoidance rule for share exchanges and reorganisations.

Find out the rates of Landfill Tax payable on material disposed of at a landfill site.

This brief explains HMRC’s revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in the UK.

Main contents page for NIC, employment status and statutory payments decisions and appeals;

HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).

Find out how to claim Income Tax and Capital Gains Tax reliefs if you invest in Seed Enterprise Investment Schemes.

This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know. Outlines the relevant legislation, deals with the assurance/control of anti-dumping duty and countervailing duty.