Author Archives: Tide Accounting

Check the availability and any issues affecting the Simple Assessment payment plan service.

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking Accounting Guide (BAAG)

Find out how to qualify for drawback and what you’ll need to do to make a claim on duty you have already paid.

An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.

How to recognise risks to prevent money laundering, terrorist financing and proliferation financing if you’re a trust or company service provider.

Theatre Tax Relief (TTR) is available from 1 September 2014. Your company will be entitled to claim TTR if it is a Theatrical Production Company and putting on a qualifying theatrical production. The production must meet the commercial purpose condition and a minimum of 25% of the core expenditure must be UK or EEA expenditure.

Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.

Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).

Publication plan for HMRC National and Official Statistics. Any changes to the schedule will be detailed in the announcements.

This notice provides legal and technical guidance about reforms to Remote Gaming Duty (RGD) from 1 December 2014.