Fiscalité·GOV.UK·il y a 2 mois
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
Secteur public & économie·GOV.UK·il y a 2 mois
VED1 claimants should follow Rural Payments service help and contact RPA if needed, while continuing to supply a signed declaration for every farm visit.
Fiscalité·GOV.UK·il y a 2 mois
A company migrating to the UK under section 184J can retain its shareholding history: market-value acquisition treatment does not trigger the deemed-disposal reset.
Fiscalité·GOV.UK·il y a 2 mois
HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.
Fiscalité·GOV.UK·il y a 2 mois·7 documents
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.
Paie & droit du travail·GOV.UK·il y a 2 mois
Administrators wanting an email reply must read HMRC’s email protocol and include the consent statement in every letter, or receive a postal response.
Fiscalité·GOV.UK·il y a 2 mois
Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.
Fiscalité·GOV.UK·il y a 2 mois
Uruguay’s annual quantity is 1,123,000 kg for one quota year; Chile’s rises to 561,000 kg, alongside new allocation figures across other agricultural quotas.
Paie & droit du travail·Revenue Jersey·il y a 2 mois
Employers can download current employee tax rates and contribution status from their latest return’s staff list; new starters must still provide their notices and registration cards.
Secteur public & économie·GOV.UK·il y a 2 mois
Indicative District Valuer charges now run from £2,400 to £4,440 including VAT; advance payment remains non-refundable and does not guarantee a sale.
Fiscalité·GOV.UK·il y a 2 mois
Applications depend on the taxpayer’s circumstances; authorised agents must apply individually, and HMRC still expects Self Assessment reporting where an exemption is granted.
Fiscalité·Case Law·il y a 2 mois
The tribunal treated short tenancies as integral to development preparations and weighed the ending of a legacy investment lease when assessing trading-company status.
Fiscalité·GOV.UK·il y a 2 mois
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.
Fiscalité·GOV.UK·il y a 2 mois
Companies must disclose the incorrect SME R&D claim through the disclosure service and send any RDEC claim for the same period to HMRC’s late-claims mailbox for consideration.
Fiscalité·GOV.UK·il y a 2 mois
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
Fiscalité·GOV.UK·il y a 2 mois
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.
Fiscalité·GOV.UK·il y a 2 mois·11 documents
HMRC’s registration sanctions guidance covers £5,000 and £10,000 penalties, suspension, client notifications and ineligibility orders, with review and appeal safeguards.
Fiscalité·Chartered Institute of Taxation·il y a 2 mois
An educational letter targets agents who filed estates as excepted near nil-rate-band thresholds, with a focus on valuations and the different inheritance-tax allowances.
Fiscalité·Revenue Jersey·il y a 2 mois·2 documents
Revenue Jersey’s form authorises discussion of all personal income tax information until cancelled; court-appointed powers of attorney remain in place.