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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.9 Managed service companies /Transfer of MSC debts / E4.922 Refunds where debt collected through transfer notices exceeds the relevant debt

E4.922 Refunds where debt collected through transfer notices exceeds the relevant debt

Personal and employment tax

Where, under the transfer-of-debt provisions, transfer notices have been issued to a number of specified persons, and the resulting payments exceed the amount of the relevant

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I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

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

E8.810 Application for a National Insurance number

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

A4.557 Late filing penalties—company tax returns

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

B3.306 Meaning of plant and machinery

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption