How to make a will: making sure it’s valid, using a solicitor and changing it when your circumstances change
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This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
Forums that facilitate HMRC’s engagement with stakeholders.
Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).
Contact details, webchat and helplines for enquiries with HMRC on tax, Self Assessment, Child Benefit or tax credits (including Welsh language services).
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).
Find a list of the codes which may be used to identify the location where goods may be examined for regulated aerodromes (Appendix 16B).
The role of HM Revenue and Customs in the collection of student loan repayments
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for maritime ports and wharves (Appendix 16C).
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.