Category Archives: Uncategorized

This tax information and impact note explains the reduction in the Investors’ relief lifetime limit announced at Autumn Budget 2024.

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC. Sets out HMRC’s objectives on ATA, CPD and EC/CPD/China-Taiwan carnets.

Use this list to check if you can claim a fixed amount of tax relief (also known as ‘flat rate expenses’) for your work expenses if you’re an employee.

Find out about other simplifications you can apply for with consignor or consignee status.

Find out if your goods have Union (EU) status and how to prove Union (EU) status if your goods are moving to ports or airports in the EU or from and to Northern Ireland.

Find out which locations you need to submit an ‘arrived’ export declaration at before moving goods and where to take the goods if they need to be checked.

Check if you’ll need an import licence and what import duty you’ll need to pay when importing certain agricultural goods and food from outside the UK.

Tax treaties and related documents between the UK and Romania.

Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be declared for export at a designated export place (DEP) (Appendix 16K).

Selling or giving away an asset you claimed capital allowances on – balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return