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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.2 Taxpayer obligations /Enquiries, compliance checks and investigations—taxpayer obligations / A6.206 Enquiries, compliance checks and investigations—paying tax

A6.206 Enquiries, compliance checks and investigations—paying tax

Administration and compliance

TMA 1970, s 86 provides for interest to be charged where payment of tax is delayed.

Where a surcharge is imposed by reason of unpaid tax for the tax year

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D6.503 International movement of capital—reportable transactions and events

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C2.108 Contingent liabilities

C1.511 Use of Mansworth v Jelley losses

B5.846 Charities and close companies

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

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