Weekly roundup of HMRC import, export and customs guidance: 29 April 2024

Published on: 29 April 2024

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Specialist Tax Regulatory Materials

Article summary

Details of updates to HMRC import, export and customs guidance for the period from 23 April 2024 to 29 April 2024.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

Popular Articles

Owner-Managed Businesses

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

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Personal Tax

Self assessment ― estimates and provisional figures

Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

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Personal Tax

Gilts

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14 Jul 2020 11:48 | Produced by Tolley Read more

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