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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.3 Assessments /Self assessment / A4.307 Real time transaction tax return

A4.307 Real time transaction tax return

Administration and compliance

Since 2016, taxpayers have been able to report chargeable gains or allowable loss via a real time transaction tax return that can be filed at any point up to 31 January after the end of the tax year. This was introduced as part of the HMRC's digital agenda and although aimed at unrepresented

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest