Author Archives: Tide Accounting

Use this list to find a Child Trust Fund account provider authorised by HMRC.

Use form IHT38 to claim relief on Inheritance Tax if you sell land or buildings from the deceased’s estate at a loss.

Get guidance from HMRC if you’re a tax agent or an adviser.

This paper provides further information about the announced changes to the Corporation Tax foreign permanent establishment regime.

Get your goods cleared by the National Clearance Hub when moving goods into, out of or through the UK.

Support, guidance and resources for registering as a tax agent and getting authorised to act on your client’s behalf.

Information on the number of Venture Capital Trusts (VCT) and amount of funds raised in 2024 to 2025, along with the number of investors claiming VCT relief in 2024 to 2025.

An estimate of the take-up of the Employment Allowance in the 2025 to 2026 tax year, from HMRC’s Real Time Information and Enterprise Tax Management Platform.

Check the repealed Additional Note 1 to Chapter 95 concerning ‘articles for Christmas festivities’.

The publication provides an estimate of the tax gap across all taxes and duties administered by HMRC. The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC, and the amount that is actually paid.