| 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This leaflet has been replaced by IR172.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 |