Stamp Duty Land Tax (SDLT) has applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. From 1 April 2015 SDLT no longer appliesto land transactions in Scotland. These are instead subject to Land and Buildings Transaction Tax (LBTT). […]
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Use this spreadsheet (ROPL-01) to send information about rents and other payments arising from land, if you receive a statutory notice from HMRC.
Use this list to see if a business holds Authorised Economic Operator status with HMRC.
Checks you must make before you open an ISA for an investor.
Find recognised suppliers and software to file charity repayment claims online.
Student loans collections specification for payroll software developers.
Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.
Find out what information you need to report to HMRC if you are in either a Climate Change Agreement or you’re an open access rail operator receiving a subsidy award from Climate Change Levy over a certain financial threshold in a year.
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
Messaging, information and other communications resources for organisations supporting people who may be impacted by missing Home Responsibilities Protection.