Memorandum of Understanding for access to HMRC information to the Northern Ireland Judicial Appointments Commission to support the appointment of judicial roles.
Category Archives: Uncategorized
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Spending by electronic purchasing card solution (ePCS) over £500.
Use postal form CIS304 to register a partnership with payment under deduction.
HMRC clarifies some common myths about Self Assessment tax returns.
This guidance note is about the rules for the temporary extension of loss carry back for businesses.
Use the CIS301 postal form to register a sole trader with payment under deduction.
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.
Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.
