Blue J answers questions about UK income and corporation tax, and does not include cases.
- Taxes Management Act 1970
- Betting and Gaming Duties Act 1972
- Customs and Excise Management Act 1979
- Customs and Excise Duties (General Reliefs) Act 1979
- Hydrocarbon Oil Duties Act 1979
- Tobacco Products Duty Act 1979
- Excise Duties (Surcharges or Rebates) Act 1979
- Finance Act 1981
- Betting and Gaming Duties Act 1981
- Inheritance Tax Act 1984 / Capital Transfer Tax Act 1984
- Finance Act 1998
- Taxation of Chargeable Gains Act 1992
- Social Security Contributions and Benefits Act 1992
- Social Security Contributions and Benefits (Northern Ireland) Act 1992
- Value Added Tax Act 1994
- Finance Act 1999
- Finance Act 2000
- Capital Allowances Act 2001
- Finance Act 2021
- Finance Act 2001
- Finance Act 2002
- Income Tax (Earnings and Pensions) Act 2003
- Finance Act 2003
- Finance Act 2004
- Income Tax (Trading and Other Income) Act 2005
- Finance Act 2005
- Finance Act 2006
- Finance Act 2007
- Income Tax Act 2007
- Finance Act 2008
- Finance Act 2009
- Corporation Tax Act 2009
- Finance Act 2010
- Finance (No. 3) Act 2010
- Corporation Tax Act 2010
- Taxation (International and Other Provisions) Act 2010
- Finance Act 2011
- National Insurance Contributions Act 2011
- Finance Act 2012
- Finance Act 2013
- Finance Act 2014
- Taxation of Pensions Act 2014
- Finance Act 2015
- Finance (No. 2) Act 2015
- Scotland Act 2016
- Finance Act 2016
- Finance Act 2017
- Finance (No. 2) Act 2017
- Finance Act 2018
- Finance Act 2019
- Corporate Insolvency and Governance Act 2020
- Finance Act 2020
- Financial Services Act 2021
- Finance Act 2022
- Energy (Oil and Gas) Profits Levy Act 2022
- Finance Act 2023
- Stamp Duty Land Tax (Temporary Relief) Act 2023
- Financial Services and Markets Act 2023
- Finance (No. 2) Act 2023
- National Insurance Contributions (Reduction in Rates) Act 2023
- Finance (No. 2) Act 2024
- Digital Markets, Competition and Consumers Act 2024
- Finance Act 2024
- The Capital Gains Tax Regulations 1967
- Double Taxation Relief (Taxes on Income) (General) Regulations 1970
- Social Security (Categorisation of Earners) Regulations 1978
- The Inheritance Tax (Double Charges Relief) Regulations 1987
- The Income Tax (Definition of Unit Trust Scheme) Regulations 1988
- Cider and Perry Regulations 1989
- Inheritance Tax (Market Makers) Regulations 1992
- The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1992
- Value Added Tax (Payments on Account) Order 1993
- The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1994
- Value Added Tax Regulations 1995
- The Cider and Perry (Amendment) Regulations 1996
- The Cider and Perry (Amendment) Regulations 1997
- Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997
- The Amusement Machine Licence Duty (Monetary Amounts) Order 1998
- The Amusement Machine Licence Duty (Small-prize Machines) Order 1998
- Corporation Tax (Instalment Payments) Regulations 1998
- Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999
- Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
- Inheritance Tax (Settled Property Income Yield) Order 2000
- Tonnage Tax (Training Requirement) Regulations 2000
- Tonnage Tax Regulations 2000
- The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000
- The Beer and Cider and Perry (Amendment) Regulations 2000
- Social Security Contributions (Intermediaries) Regulations 2000
- Corporation Tax (Instalment Payments) (Amendment) Regulations 2000
- Social Security (Contributions) Regulations 2001
- The Taxes (Interest Rate) (Amendment No. 1) Regulations 2001
- The Cider and Perry (Amendment) Regulations 2001
- Income Tax (Benefits in Kind) (Exemption for Employment Costs resulting from Disability) Regulations 2002
- Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002
- Tax Credits (Definition and Calculation of Income) Regulations 2002
- Income Tax (Exemption of Minor Benefits) Regulations 2002
- Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003
- The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2003
- The Income Tax (Pay As You Earn) Regulations 2003
- Stamp Duty Land Tax (Administration) Regulations 2003
- Child Trust Funds Regulations 2004
- The Betting and Gaming Duties Act 1981 (Bingo Prize Limit) Order 2004
- Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2004
- Stamp Duty Land Tax (Administration) (Amendment) Regulations 2004
- Value Added Tax (Place of Supply of Goods) Order 2004
- Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004
- The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
- The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2004
- The Loan Relationships and Derivative Contracts (Change Of Accounting Practice) Regulations 2004
- Loan Relationships and Derivative Contracts (Change Of Accounting Practice) (Amendment) Regulations 2004
- Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004
- The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2004
- Stamp Duty Land Tax (Administration) (Amendment) Regulations 2005
- Tonnage Tax (Further Opportunity for Election) Order 2005
- Tonnage Tax (Exception of Financial Year 2005) Order 2005
- Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005
- The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2005
- The Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2005
- Taxes (Interest Rate) (Amendment) Regulations 2005
- The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2005
- Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2005
- The Loan Relationships and Derivative Contracts (Exchange Gains and Losses using Fair Value Accounting) Regulations 2005
- The Inheritance Tax (Double Charges Relief) Regulations 2005
- Registered Pension Schemes (Relief at Source) Regulations 2005
- The Registered Pension Schemes (Discharge of Liabilities under Sections 267 and 268 of the Finance Act 2004) Regulations 2005
- Registered Pension Schemes (Accounting and Assessment) Regulations 2005
- Corporation Tax (Instalment Payments) (Amendment) Regulations 2005
- Securitisation Companies (Application of Section 83(1) of the Finance Act 2005: Accounting Standards) (Amendment) Regulations 2016
- Armed Forces and Reserve Forces (Compensation Schemes) (Excluded Benefits for Tax Purposes) Regulations 2006
- Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006
- Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
- Pension Schemes (Information Requirements - Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006
- Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2006
- Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006
- The Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006
- Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006
- Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006
- Registered Pension Schemes (Splitting of Schemes) Regulations 2006
- The Pension Protection Fund (Tax) Regulations 2006
- Registered Pension Schemes (Authorised Payments — Arrears of Pension) Regulations 2006
- The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2006
- Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) (Amendment) Regulations 2006
- Stamp Duty Land Tax (Administration) (Amendment) Regulations 2006
- International Tax Compliance (Client Notification) Regulations 2016
- Authorised Investment Funds (Tax) Regulations 2006
- Stamp Duty Reserve Tax (UK Depositary Interest in Foreign Securities) (Amendment) Regulations 2007
- Overseas Life Insurance Companies (Amendment) Regulations 2007
- The Sale and Repurchase of Securities (Amendment of Instruments) Order 2007
- Sale and Repurchase of Securities (Modification of Enactments) Regulations 2007
- Energy-Saving Items (Income Tax) Regulations 2007
- Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007
- Overseas Life Insurance Companies (Amendment No. 2) Regulations 2007
- Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007
- The Cider and Perry and Wine and Made-wine (Amendment) Regulations 2007
- Tonnage Tax (Exception of Financial Year 2007) Order 2007
- The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008
- Overseas Life Insurance Companies (Amendment) Regulations 2008
- Stamp Duty Land Tax (Zero-Carbon Homes Relief) (Amendment) Regulations 2008
- Corporation Tax (Instalment Payments) (Amendment) Regulations 2008
- Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008
- The Taxes and Duties (Interest Rate) (Amendment) Regulations 2008
- Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2008
- Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008
- The Social Security (Contributions) (Re-rating) Order 2008
- Registered Pension Schemes (Authorised Payments) Regulations 2009
- The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009
- Corporation Tax (Land Remediation Relief) Order 2009
- Alternative Finance Investment Bonds (Stamp Duty Land Tax) (Prescribed Evidence) Regulations 2009
- Stamp Duty Land Tax (Use of Information Contained in Land Transaction Returns) Regulations 2009
- The Authorised Investment Funds (Tax) (Amendment No.2) Regulations 2009
- The Authorised Investment Funds (Tax) Regulations 2006
- The Taxes (Interest Rate) (Amendment No. 4) Regulations 1999
- Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2009
- Offshore Funds (Tax) Regulations 2009
- Distributions (Excluded Companies) Regulations 2009
- The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
- The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2010
- Tax Treatment of Financing Costs and Income (Correction of Mismatches) Regulations 2010
- Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2010
- The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010
- The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010
- The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
- Stamp Duty Reserve Tax (Amendment) Regulations 2010
- The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2010
- Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2010
- Stamp Duty Land Tax (Alternative Finance Investment Bonds) Regulations 2010
- The Tax Avoidance Schemes (Information) (Amendment) Regulations 2011
- Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
- Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011
- Employer Supported Childcare (Relevant Earnings and Excluded Amounts) Regulations 2011
- Dormant Bank and Building Society Accounts (Tax) Regulations 2011
- Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011
- The Investment Bank Special Administration Regulations 2011
- Employment Income Provided Through Third Parties (Excluded Relevant Steps) Regulations 2011
- The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment No. 2) Regulations 2011
- Investment Trust (Approved Company) (Tax) Regulations 2011
- Stamp Duty Land Tax (Administration) (Amendment) Regulations 2011
- The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2011
- National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
- Registered Pension Schemes (Authorised Payments) (Amendment) (No.2) Regulations 2012
- Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2012
- Stamp Duty Land Tax (Avoidance Schemes) (Specified Proposals or Arrangements) Regulations 2012
- Mutual Societies (Transfers of Business) (Tax) Regulations 2009
- The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012
- Friendly Societies (Modifications of the Tax Acts) Regulations 2012
- The Controlled Foreign Companies (Excluded Territories) Regulations 2012
- Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012
- The Qualifying Oil Fields Order 2012
- Stamp Duty and Stamp Duty Reserve Tax (Singapore Exchange Securities Trading Limited) (Recognised Foreign Exchange) Regulations 2013
- The Spirits (Amendment) Regulations 2013
- Stamp Duty and Stamp Duty Reserve Tax (ICE Clear Europe Limited) Regulations 2013
- Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013
- Stamp Duty and Stamp Duty Reserve Tax (Collective Investment Schemes) (Exemptions) Regulations 2013
- The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013
- The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2013
- The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2013
- The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2013
- National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
- The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2013
- Unauthorised Unit Trusts (Tax) Regulations 2013
- The Additionally-developed Oil Fields Order 2013
- Building Societies (Core Capital Deferred Shares) Regulations 2013
- The Capital Gains Tax (Amendment) Regulations 2013
- The Social Security (Contributions) (Re-rating) Order 2013
- Corporation Tax (Instalment Payments) (Amendment) Regulations 2014
- Stamp Duty and Stamp Duty Reserve Tax (BX Swiss AG) (Recognised Foreign Exchange and Recognised Foreign Options Exchange) Regulations 2014
- Social Security Contributions (Limited Liability Partnership) Regulations 2014
- Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014
- The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2014
- Income Tax (Recommended Medical Treatment) Regulations 2014
- Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014
- The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014
- International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014
- Investment Transactions (Tax) Regulations 2014
- Stamp Duty and Stamp Duty Reserve Tax (European Central Counterparty N.V.) Regulations 2014
- Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014
- The Inheritance Tax (Electronic Communications) Regulations 2015
- Registered Pension Schemes (Provision of Information) (Amendment No. 2) Regulations 2015
- Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015
- Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Revocation) Regulations 2015
- Income Tax (Approved Expenses) Regulations 2015
- Exchange Gains and Losses (Bringing into Account Gains or Losses) (Amendment) Regulations 2015
- The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2015
- Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment No. 2) Regulations 2015
- National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2015
- The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2015
- Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015
- The Income Tax (Deposit-takers and Building Societies) (Interest Payments) (Amendment) Regulations 2015
- Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2015
- The International Tax Compliance (Crown Dependencies and Gibraltar) (Amendment) Regulations 2015
- International Tax Compliance Regulations 2015
- The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016
- Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2016
- The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2016
- Banking Surcharge (Information) Regulations 2016
- Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016
- The Central Securities Depositories Regulations 2017
- Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
- The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017
- Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2017
- National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
- Risk Transformation (Tax) Regulations 2017
- National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) (Amendment) Regulations 2017
- The Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017
- The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2017
- The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
- The Social Security (Miscellaneous Amendments No. 3) Regulations 2017
- The Merchant Shipping (Miscellaneous Provisions) (Amendments etc.) (EU Exit) Regulations 2018
- The Banks and Building Societies (Priorities on Insolvency) Order 2018
- Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018
- Taxation of Securitisation Companies (Amendment) Regulations 2018
- The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018
- Tonnage Tax (Exception of Financial Year 2018) Order 2018
- The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018
- Capital Allowances (Structures and Buildings Allowances) Regulations 2019
- The Teachers' Pensions Schemes (Amendment) Regulations 2019
- The Companies, Limited Liability Partnerships and Partnerships (Amendment etc.) (EU Exit) Regulations 2019
- Stamp Duty and Stamp Duty Reserve Tax (Amendment) (EU Exit) Regulations 2019
- Tonnage Tax (Exception of Financial Year 2019) Order 2019
- The Investment Exchanges, Clearing Houses and Central Securities Depositories (Amendment) (EU Exit) Regulations 2019
- The Financial Services (Miscellaneous) (Amendment) (EU Exit) Regulations 2019
- Stamp Duty (Method of Denoting Duty) Regulations 2019
- Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020
- Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020
- The Taxes (Interest Rate) (Amendment No. 2) Regulations 2020
- Income Tax (Digital Requirements) Regulations 2021
- Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021
- Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021
- Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021
- Value Added Tax (Amendment) (EU Exit) Regulations 2021
- The Payment and Electronic Money Institution Insolvency Regulations 2021
- Stamp Duty and Stamp Duty Reserve Tax (LCH SA) Regulations 2022
- UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021
- The Finance Act 2021, Schedule 33 (Licensing Authorities: Tax Information) Regulations 2022
- Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022
- Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022
- Securitisation Companies and Qualifying Transformer Vehicles (Exemption from Stamp Duties) Regulations 2022
- Taxation of Securitisation Companies (Amendment) Regulations 2022
- National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
- Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022
- Registered Pension Schemes (Authorised Member Payments) Regulations 2023
- Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023
- The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023
- The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023
- Insurance Companies (“The Long-term Business Fixed Capital”) Regulations 2023
- The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023
- The Post Office Horizon Compensation and Infected Blood Interim Compensation Payment Schemes (Tax Exemptions and Relief) Regulations 2023
- The Value Added Tax (Refund of Tax) Order 2023
- The Taxes (Interest Rate) (Amendment) Regulations 2023
- The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023
- Research and Development (Prescribed Activities) Regulations 2023
- The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023
- The International Organisations (Tax Exemptions Designation) Order 2023
- The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2023
- The Value Added Tax (Installation of Energy-Saving Materials) Order 2023
- The International Tax Enforcement (Disclosable Arrangements) Regulations 2023
- The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) (Late Payment Interest and Repayment Interest) (Amendment) Order 2023
- The International Tax Compliance (Amendment) Regulations 2023
- The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023
- The Income Tax (Care Leaver’s Apprenticeship Bursary Payment) (Amendment) Regulations 2023
- Tonnage Tax (Further Opportunity for Election) Order 2023
- The Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023
- The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023
- The Plastic Packaging Tax (General) (Amendment) Regulations 2023
- The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023
- The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2023
- The International Organisations (Tax Exemptions Designation) (Amendment) Order 2023
- The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
- The Post Office Horizon Shortfall Scheme Top-Up Payments (Tax Exemptions) Regulations 2023
- Alcoholic Products (Excise Duty) Regulations 2023
- Transfer Pricing Records Regulations 2023
- The Insurance Premium Tax (Amendment) Regulations 2023
- The Double Taxation Relief and International Tax Enforcement (Brazil) Order 2023
- The Double Taxation Relief and International Tax Enforcement (San Marino) Order 2023
- Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023
- The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2023
- The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024
- The Tax Credits (Miscellaneous Amendments) Regulations 2024
- The Post Office Compensation Schemes and Victims of Overseas Terrorism Compensation Scheme (Tax Exemptions and Relief) Regulations 2024
- The Income Tax (Exemption of Social Security Benefits) Regulations 2024
- Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2024
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024
- The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024
- Research and Development (Chapter 2 Relief) Regulations 2024
- The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2024
- The Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024
- The Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations 2024
- The Tax Credits (Income Thresholds and Determination of Rates) (Amendment) Regulations 2024
- The International Tax Compliance (Amendment) Regulations 2024
- The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024
- The Special Tax Sites (Applicable Sunset Date) Regulations 2024
- The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024
- The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024
- The Designation of Special Tax Sites (Humber Freeport) Regulations 2024
- The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024
- The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2024
- International Movement of Capital (Required Information) Regulations
- Accounting Manual
- Admin Law Manual
- Aggregates Levy Guidance Manual
- Agricultural Flat Rate Scheme Manual
- Alcohol Wholesaler Registration Scheme Manual
- Alcoholic Ingredients Relief Manual
- Alternative Dispute Resolution Guidance Manual
- Animation Production Company Manual
- Annual Accounting Scheme Manual
- Appeals, reviews and tribunals manual
- Apprenticeship Levy Manual
- Assessments and Error Correction Manual
- Avoidance Handling Process
- Bad Debt Relief Manual
- Bank Levy Manual
- Banking Manual
- Beer Guidance Manual
- Betting and Gaming Manual
- Biofuels Assurance Manual
- Bona Vacantia Guidance
- Books Manual
- Burial and Cremation Manual
- Business and Non-Business Manual
- Business Income Manual Manual
- Business Leasing Manual
- Capital Allowances
- Capital Gains Manual
- Cash Accounting Scheme Manual
- Charities Manual
- Child Benefit Technical Manual
- Cider Manual
- Civil Evasion Penalty Manual
- Civil Penalties Manual
- Claimant Compliance Manual
- Clothing Manual
- Collection of Student Loans
- Community Investment Tax Relief Manual
- Company Taxation
- Complaint Handling Guidance Manual
- Complaints and Remedy Guidance Manual
- Compliance Handbook Manual
- Construction Industry Scheme Reform Manual
- Construction Manual
- Corporate Finance Manual
- Corporate Intangibles Research and Development Manual
- Cost Sharing Exemption Manual
- COTAX Manual
- Cryptoassets Manual
- Cultural Services Manual
- Customs CDS Volume 3 Tariff, Step-By-Step Guide
- Customs Civil Penalties Guidance Manual
- Decisions and Appeals for National Insurance and Statutory Payments
- Default Interest Manual
- Default Surcharge Officer’s Guide Manual
- Denatured Alcohol Manual
- Deregistration Manual
- Digital Services Tax Manual
- Diplomatic Privileges Manual
- Double Taxation Relief Manual
- Duty Free Spirits Manual
- Economic Crime Levy manual
- Economic Crime Supervision Handbook Manual
- Education Manual
- Electricity Generator Levy Manual
- Employee Tax Advantaged Share Scheme User Manual
- Employment Income Manual
- Employment Related Securities Manual
- Employment Status Manual
- Energy-Saving Materials and Grant-Funded Heating Supplies Manual
- Enquiry Manual
- Excise Assessments Interim Guidance
- Excise Civil Penalties Manual
- Excise Due Diligence Condition Guidance
- Excise Repayment of Overpaid Duty Guidance
- Excise Statutory Interest Manual
- Export of Goods from the UK Manual
- Film Production Company Manual
- Finance Manual
- Flat Rate Scheme Manual
- Food Manual (VAT)
- Fraud Civil Investigation Manual
- Fraud Manual
- Fuel and Power Manual
- Fulfilment House Due Diligence Scheme Manual
- Gas for Road Fuel Use Manual
- General Insurance Manual
- Gold Manual
- Government and Public Bodies Manual
- Groups Manual
- Health Manual
- Help to Save Technical Manual
- Holding and Movement Alcohol Strategy — Abandonment of Goods Manual
- Holding and Movement Assurance Guidance
- Holding and Movement Duty Stamps Manual
- Holding and Movement Export Shops Guidance Manual
- Holding and Movement Owners and Transporters Manual
- Hydrocarbon Oils Strategy Manual
- Import and Export Pipe-line Manual
- Import and National Clearance Hub Procedures Manual
- Import preference guidance notes
- Information Disclosure Guidance Manual
- Inheritance Tax Manual
- Input Tax Manual
- Insurance Manual
- Insurance Policyholder Taxation Manual
- Insurance Premium Tax Manual
- International Exchange of Information Manual
- International Manual
- Investment Funds Manual
- Isle of Man Manual
- Joint and Several Liability Manual
- Labour Provider Manual
- Land and Property Manual
- Life Assurance Manual
- Litigation and Settlement Strategy Manual
- Lloyds Manual
- Margin Schemes Manual
- Money Laundering Regulation: compliance
- Museums and Galleries Exhibition Tax Relief
- National Insurance Manual
- National Minimum Wage Manual
- New Means of Transport Manual
- New Means of Transport Northern Ireland Manual
- Oil Taxation Manual
- Oil Technical Manual
- Orchestra Tax Relief
- Other Non-Statutory Clearance Guidance
- Partial Exemption Guidance Manual
- Partnership Manual
- PAYE Manual
- PAYE Settlements Agreements Manual
- Payments on Account Scheme Manual
- Pensions Tax Manual
- Personal Exports: Retail Exports Manual
- Personal Exports: Tax Free Sales of New Motor Vehicles for Use Before Export Manual
- Place of Supply: Goods Manual
- Place of Supply: Services Manual
- Place of Supply: Transport Manual
- Postal Services Manual
- Property Income Manual
- Protective Equipment Manual
- Refunds Manual
- Refunds to Overseas Business Persons Manual
- Registration Manual
- Relief for Disabled People Manual
- Repayment Claims Manual
- Repayment Supplement Manual
- Residence, Domicile and Remittance Basis Manual
- Residential Property Developer Tax Manual
- Retail Schemes Manual
- Reverse Charge Manual
- Sailaway Boat Scheme Manual
- Savings and Investment Manual
- Scottish Taxpayer Technical Guidance
- Securities Guidance Manual
- Self Assessment Claims Manual
- Self Assessment Manual
- Self Assessment: the legal framework
- Senior Accounting Officer Guidance Manual
- Shared Workspace Business Manual
- Shares and Assets Valuation Manual
- Single Entity and Disaggregation Manual
- Single Market Manual
- Specialist Investigations Operational Guidance
- Spirits Production Manual
- Sport Manual
- Stamp Duty Land Tax Manual
- Stamp Taxes on Shares Manual
- Statutory Interest Manual
- Statutory Payments Manual
- Supplies In Warehouse and Fiscal Warehousing Manual
- Supply and Consideration Manual
- Tax Compliance Risk Management
- Tax Credit Technical Manual
- Tax Credits Manual
- Tax-Free Childcare Technical Manual
- Taxable Person Manual
- Technical Teams Operational Guidance Manual
- Television Production Company Manual
- Temporary Storage of Imports Manual
- Theatre Tax Relief Manual
- Time of Supply Manual
- Tobacco Products Duty Manual
- Tobacco Products Manufacturing Machinery Licensing Scheme
- Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling
- Tonnage Tax Manual
- Trade Unions and Professional Bodies Manual
- Traders’ Records Manual
- Transfer of A Going Concern Manual
- Transport Manual
- Trust Registration Service Manual
- Trusts, Settlements and Estates
- Uncertain Tax Treatments by Large Businesses Manual
- Valuation Manual
- VAT Official gifts received in the context of international relations
- VAT Visiting Force Relief Manual
- Venture Capital Schemes Manual
- Video Games Development Company Manual
- Water and Sewerage Services Manual
- Welfare Manual
- Welsh taxpayer technical guidance
- Wine Manual
- Women’s Sanitary Products Manual
- Youth Clubs Manual
- Civil penalty investigations statement of practice
- Account for VAT on a new means of transport
- Video cassette films and accounting for VAT
- Hotels and holiday accommodation
- Food products
- How VAT applies to taxis and private hire cars
- Health institutions supplies
- Retail Export Scheme (Northern Ireland)
- Default interest
- Energy-saving materials and heating equipment
- Welfare services and goods
- Animals and animal food
- Insolvency
- Commodities and terminal markets
- Charity funded equipment certificates
- Making Tax Digital for VAT
- Flat Rate Scheme for small businesses
- Disclosing VAT and other indirect tax avoidance schemes
- Food processing services
- Motoring expenses
- Education and vocational training
- How to fill in and submit your VAT Return
- Sponsorship
- Refunds of UK VAT for non-UK businesses
- Youth clubs' exemptions
- Zero rate tools that manufacture goods for export
- VAT Refund Scheme for charities
- Women's sanitary products
- Business promotions
- Travel agents
- Admission charges to cultural events
- Personal Export Scheme
- VAT relief for suppliers to visiting forces
- Charity funded equipment for medical and veterinary uses
- Fuel and power
- Supply of staff and staff bureaux
- Agricultural Flat Rate Scheme
- Health professionals and pharmaceutical products
- Capital Goods Scheme
- Barristers and advocates
- Freight containers for export from the UK
- Clubs and associations' VAT responsibilities
- Burial, cremation and commemoration of the dead
- Postage, delivery and direct marketing
- Business entertainment
- Zero rating books and printed matter
- Domestic reverse charge procedure
- Caravans and houseboats
- Buildings and construction
- Catering, takeaway food
- Direct Calculation VAT Retail Schemes
- Tax warehousing
- Annual accounting
- Protective equipment
- Ships, trains, aircraft and associated services
- How to correct VAT errors and make adjustments or claims
- Cancelling your VAT registration
- VAT Notice 700/11: supplement
- Gold imports and exports
- Retail schemes
- Seeds and plants that can be zero-rated
- How VAT affects charities
- Joint and several liability for unpaid VAT
- Claim VAT back on tax-free shopping in Northern Ireland
- Opting to tax land and buildings
- Sailaway boats supplied for export outside the UK
- Apportionment VAT Retail Schemes
- Tour Operators' Margin Scheme
- Corporate purchasing cards
- Who should register for VAT
- Place of supply of services
- Group and divisional registration
- Record keeping
- Sport supplies that are VAT exempt
- Transfer a business as a going concern
- The VAT treatment of passenger transport
- Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU
- VAT Notice 700/1: supplement
- Treatment of VAT repayment returns and supplements
- Land and property
- Cash Accounting Scheme
- Funded pension schemes
- Partial exemption
- VAT on goods exported from the UK
- Antiques or art from historic houses (VAT Notice 701/12)
- Administrative agreements with trade bodies
- Default surcharge
- Account for VAT on a new means of transport
- Late VAT registration penalty
- Relief from VAT on bad debts
- Insurance
- Postage stamps and philatelic supplies
- VAT Refund Scheme for museums and galleries
- Disclosure of VAT avoidance schemes
- Scottish land law terms
- Reliefs from VAT for disabled and older people
- Betting, gaming and lotteries
- Point of Sale VAT Retail Scheme
- Self-billing
- Electronic invoicing
- Investment gold coins
- Freight transport and associated services
- Extra Statutory Concessions
- VAT guide
- Registration scheme for racehorse owners
- Young children's clothing and footwear
- VAT Notice 701/49: finance
- Goods or services supplied to charities
- Local authorities and similar bodies
- Bespoke VAT retail schemes (VAT Notice 727/2)
- Fiscal warehousing