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Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Controlled foreign companies: profit shifting
Interest Distributions from authorised investment funds paid without deduction of tax
HM Revenue and Customs is seeking views on legislation about Real Time Information including penalties, direct collection and exempt employers.
Documents outlining the National Insurance Contributions Bill draft regulations and arrangements.
Financial institutions should check that payments of interest to addresses in the UK and EU are correctly separated on returns to HM Revenue and Customs.
Changes to Schedule 1 of the Hydrocarbon Oil Duties Act 1979.
The Individual Savings Account (Amendment No. 3) Regulations 2013
Tax Information and Impact Note for Withdrawal of the exemption for business supplies of research
HM Revenue & Customs (HMRC) will be conducting a technical review of the BPRA legislation, with a view to making its policy purpose even clearer.
Tax Information and Impact Note to describe the impact of draft legislation within the National Insurance Contributions Bill.
Taxation of high-value UK residential property held by certain non-natural persons (updated)
How the VAT Tribunal ruling in Paymex Limited will apply in voluntary arrangements.
Restrictions on interim payments in proceedings relating to tax matters
Financial institutes may need to include payments of savings income in the form of interest to Croatian residents on their EU Savings Directive return.
Tonnage Tax rules for shipping companies and when to carry out a flagging test.
The VAT implications of Northern Ireland's introduction of a levy on the supply of 'single-use carrier bags.
HM Revenue and Customs’ tax treatment of ‘trail commission’ paid to investors in Collective Investment Schemes and life insurance policies.
Programme of assurance visits to registered dealers in controlled oils and tied oils under the Class Approval Scheme.
This briefing provides information about how overpayments may occur, how to avoid them and what to do if they have been overpaid.
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