Specialist Tax Regulatory Materials
HMRC has updated its guidance on how to register a charity for tax, taxpayer鈥檚 obligations, and any reliefs or exemptions available.
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash
VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK
Withholding taxIntroductionUK tax must be withheld on UK payments including:鈥nterest鈥oyalties鈥ental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were
Tax Returns