Economic Crime Supervision Handbook

The aim of the ECS handbook is to give you clear and comprehensive guidance on how to undertake your role within ECS. It will help you understand the legislation, how our policies work and how they should be applied. It will also explain how to apply the sanctions framework and the powers available for you to use under the MLR2017. Additionally, it may be used by external customers to understand how sanctions are applied.

Updated : 2024-10-04T13:37:10Z

Guidance: Calculate your public service pension adjustment

Use this service to correct your tax position if you have been affected by the public service pensions remedy (also known as McCloud).

Updated : 2024-10-04T13:06:28Z

VAT Refunds Manual

Guidance on the handling of claims made by traders to correct errors that they have made in the conduct of their VAT affairs, which may lead to a refund of VAT

Updated : 2024-10-04T11:52:17Z

Guidance: Research and Development (R&D) tax relief: The merged scheme and enhanced R&D intensive support

How to claim the new merged scheme R&D expenditure credit (RDEC) and enhanced R&D intensive support for accounting periods beginning on or after 1 April 2024.

Updated : 2024-10-04T11:50:51Z

Guidance: Excise movement and control system: service availability and issues

Check the availability and any issues affecting the excise movement and control system (EMCS) online service.

Updated : 2024-10-04T10:16:42Z

Trust Registration Service Manual

Trust Registration Service Manual

Updated : 2024-10-04T09:01:32Z

Guidance: Transfer an ISA if you're an ISA manager

Find out when you can transfer an ISA and what information you need to provide to the new ISA manager.

Updated : 2024-10-03T14:42:46Z

International Manual

International tax issues including the principles of double taxation relief and an introduction to double taxation agreements

Updated : 2024-10-03T14:17:01Z

National Insurance Manual

Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)

Updated : 2024-10-03T14:11:11Z

Guidance: How to close, void or repair an ISA

When an Individual Savings Account (ISA) can be closed, and how to void or repair an ISA if you're an ISA manager.

Updated : 2024-10-03T13:23:19Z

International treaty: Luxembourg: tax treaties

Tax treaties and related documents between the UK and Luxembourg.

Updated : 2024-10-03T13:00:22Z

Theatre Tax Relief

Theatre Tax Relief (TTR) is available from 1 September 2014. Your company will be entitled to claim TTR if it is a Theatrical Production Company and putting on a qualifying theatrical production. The production must meet the commercial purpose condition and a minimum of 25% of the core expenditure must be UK or EEA expenditure.

Updated : 2024-10-03T12:48:01Z

Senior Accounting Officer Guidance

Guidance on how a Senior Accounting Officer for all companies must deliver correct and complete tax returns

Updated : 2024-10-03T12:13:36Z

Form: ISA transfer history forms

Use these forms when transferring an ISA to another ISA manager.

Updated : 2024-10-03T11:47:07Z

Guidance: HMRC email updates, videos and webinars for money laundering supervision

Learn more about money laundering regulations, your responsibilities and how to report suspicious activity.

Updated : 2024-10-03T11:18:10Z

Guidance: VAT payment plan: service availability and issues

Check the availability and any issues affecting the VAT payment plan service.

Updated : 2024-10-03T11:10:45Z

Guidance: Employers PAYE payment plan: service availability and issues

Check the availability and any issues affecting the Employers PAYE payment plan service.

Updated : 2024-10-03T11:10:10Z

Orchestra Tax Relief

Orchestra Tax Relief

Updated : 2024-10-03T10:57:18Z