Use form IHT38 to claim relief on Inheritance Tax if you sell land or buildings from the deceased’s estate at a loss.
Author Archives: Tide Accounting
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)
Check if you need to register, send returns and pay Air Passenger Duty.
Find out how to ask for authorisation, manage your client’s account and how to send returns as an agent.
Find out about the checks we carry out to make sure you’re paying your workers at least the National Minimum Wage.
This manual contains guidance and processes for Self Assessment (SA)
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
Find out why your tax adviser registration may get suspended and the sanctions you could get if you interact with HMRC whilst unregistered or suspended.
HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.
This publication covers provisional alcohol duty receipts data to April 2026 and provisional production and clearances data to March 2026.