This tax information and impact note explains the reduction in the Investors’ relief lifetime limit announced at Autumn Budget 2024.
Category Archives: Uncategorized
Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC. Sets out HMRC’s objectives on ATA, CPD and EC/CPD/China-Taiwan carnets.
Use this list to check if you can claim a fixed amount of tax relief (also known as ‘flat rate expenses’) for your work expenses if you’re an employee.
Find out about other simplifications you can apply for with consignor or consignee status.
Find out which locations you need to submit an ‘arrived’ export declaration at before moving goods and where to take the goods if they need to be checked.
Check if you’ll need an import licence and what import duty you’ll need to pay when importing certain agricultural goods and food from outside the UK.
Selling or giving away an asset you claimed capital allowances on – balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
How to apply to HMRC for statutory and non-statutory clearances or approvals for transactions, and where to send applications.
Agricultural Property Relief for environmental land management to commence from 6 April 2025.
How to make a will: making sure it’s valid, using a solicitor and changing it when your circumstances change