Support

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Support Literature - via HM Revenue and Customs website

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PDF Description
CVS1 Corporate Venturing Scheme Compliance Statement
(October 2001)
NE1 First steps as a new employer
Thinking of taking someone on? We have set up a special Helpline for new employers to help you find your way around the Pay As You Earn (PAYE) system.
April 1999
SA102 Share acquisitions by directors and employees. Explanatory notes 
This booklet describes the circumstances in which directors and employees may become chargeable to income tax on the grant and exercise of options to acquire shares. It also covers the acquisition of shares generally.
April 2003
IR56 Employed or self-employed? A guide for tax and National Insurance 
This can help you decide whether or not you are employed or self-employed, an area that causes a lot of confusion. It also tells you how tax and National Insurance affect you, whatever your employment status.
April 2003
IR59 Collection of Student Loans
Student Loans are part of the Government's financial support package for students in higher education in the UK. They are available to help students meet their expenses while studying
June 2001
IR64 Giving to charity by business. How businesses can get tax relief 
Companies and individuals in business can get tax relief for payments made to charity. This leaflet describes how the relief is given.
September 2000
IR69 Expenses payments and benefits in kind. How to save yourself work 
This explains how employers can apply for a 'dispensation notice' to remove the need to report expenses payments on forms P11D. The leaflet includes an application form.
April 2002
IR109 Employer compliance reviews and negotiations 
This leaflet explains what happens at the end of an employer compliance review. It describes how we reach an agreement if we feel you have to pay us anything following the review and what happens if we cannot reach an agreement.
March 2000
IR132 Taxation of company cars from 6 April 1994. Employers' guide
This leaflet has been replaced by IR172. [See Personal taxpayer series: Income tax]
IR137 The Enterprise Investment Scheme 
This scheme has been set up by the Government to help some types of unquoted companies raise finance from outside investors. This booklet provides a general outline of the scheme.
July 1999
IR155 PAYE Settlement Agreements 
This leaflet is for employers who make expenses payments to their employees or give them benefits in kind.
February 2001.
IR160 Inland Revenue enquiries under Self Assessment 
This leaflet explains what happens at the end of an enquiry into your Self Assessment tax return.
June 2002
IR169 Venture Capital Trusts (VCTs)
The Venture Capital Trust (VCT) scheme started on 6th April 1995. This leaflet explains briefly what VCTs are, the tax reliefs available to investors, the conditions for Inland Revenue approval of VCTs and the sort of investment that may be made by VCTs. It aims to answer some of the questions potential investors may have and will provide details of sources of further information.
February 2000
IR175 Supplying services through a limited company or partnership
Do you use a limited company or a partnership to provide your service or the services of others, to clients? If so, you need to know about new tax and National Insurance Contributions (NICs) rules being introduced from 6 April 2000. This leaflet will help you find out whether the new rules apply to you, and what to do if they do apply.
October 2001
IR179 R&D Tax Credits
This leaflet gives details about the new Research and Development (R&D) Tax Credits for small and medium-sized companies. The new definition of R&D, including new guidelines on the meaning of R&D for tax purposes. The change to the way R&D appeals are handled.
September 2000
IR2000 The Corporate Venturing Scheme
This leaflet gives details about the new Corporate Venturing Scheme. It is aimed at companies wishing to invest in other, normally smaller, companies and provides information about the tax incentives available in respect of qualifying shares issued between 1 April 2000 and 31 March 2010.
January 2001
IR2003 Supplying services. How to calculate the deemed payment
This leaflet explains how to work out the deemed payment and how to pay us the tax and NICs due on any deemed payment. It also provides answers to some commonly asked questions.
October 2001
IR2007 Capital allowances for flats over shops
This leaflet gives details about the new 100% capital allowances for flats over shops.
October 2001
IR2011 Paying PAYE electronically
The IR2011 is aimed at employers. It outlines the benefits of paying tax and NICs electronically and explains how to format the collection reference correctly in order to pay.
November 2001
480 (2002) Expenses and benefits. A tax guide 
This booklet explains the tax law relating to expenses payments and benefits received by directors and employees. It tells you which expenses payments and benefits are taxable and which are not. It describes, among other things, dispensations, the use of cars, and entertaining expenses.
December 2001
490 (2002) Employee Travel. A tax and NICs guide for employers 
This guide describes the tax and National Insurance contributions (NICs) treatment of business travel by employees.
January 2002

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© Copyright: 2006

Eleanor Shakeshaft Accountants
Last modified: 12 October, 2006 Site Builder: GBS Designs


Information contained within the pages of our website are intended to provide indicative details of current developments and are not intended to be a statement of current law and practice, Eleanor Shakeshaft Accountants accepts no liability for any errors of fact contained herein and in particular accepts no liability for any loss caused by any person acting or otherwise upon such material. Please take full advice from us if you are in any doubts whatsoever regarding your accounting or taxation matters.

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