ETUDES FISCALES INTERNATIONALES

This manual is to help people compute chargeable gains (and allowable losses) for both capital gains tax and corporation tax purposes or check computations. It supplements the basic guidance in the tax return and Help Sheets. It is written primarily for HMRC staff but it will also assist customers and their professional advisers

Royaume-Uni - Company Taxation Manual

Royaume-Uni - Controlled Foreign Companies  

This is the part of the International Manual that covers controlled foreign companies.

Royaume-Uni - Debt Management and Banking Manual

This Manual brings together material previously published as the Recovery Manual and the Banking & Accounting Guide (BAAG). The manual is written for HMRC staff that are carrying out debt management or banking processes. The chapters are structured around these processes and will expand over time to include guidance for all debt management and banking business processes.

 

Royaume-Uni - Double Taxation Relief Manual

Income Arising in the United Kingdom to Non-Residents - Particular agreements: Agreement/non-agreement - List of countries (in alphabetical order) Guidance on the principles of Double Taxation Relief and Double Taxation Relief for UK residents and an introduction to Double Taxation Agreements can now be found in the International Manual. See INTM150000 and INTM160000

Royaume-Uni - Employment Income Manual 

 This manual is a guide to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003). ITEPA 2003 was developed by the Tax Law Rewrite Project and replaces the Schedule E legislation in the Income and Corporation Taxes Act 1988 (ICTA 1988) and elsewhere. The aim of the project is to rewrite UK tax law using simpler language and a clearer 

 

  Royaume-Uni - Inheritance Tax Manual   

 The HMRC staff manual on inheritance tax.   

  Royaume-Uni - Insolvency manual

  Royaume-Uni - Summary of Responses: A new approach to penalties for incorrect tax returns  

 This document summarises the responses the Government received to its consultation document Modernising powers, deterrents and safeguards: penalties for incorrect returns published on 19 December 2006. 

  Royaume-Uni - Summary of Responses: Excise duties: rights to review and appeal  

 This document summarises the responses the Government received to its consultation document on the reviews and appeals system within excise duties published on 2 July 2007, and publishes draft legislation for inclusion in the Finance Bill 2008. 

 Royaume-Uni - The International Manual 

 The International Manual contains up to date guidance for HM Revenue & Customs staff on key international tax issues including practical guidance on working transfer pricing and thin capitalisation cases. We will continue to expand and update the Manual to include guidance on new legislation and litigation which has become final. 

  Royaume-Uni - Thin Capitalisation cases: practical guidance  

 This is the part of the International Manual that deals with Thin Capitalisation cases: practical guidance. 

  Royaume-Uni - Thin Capitalisation: Model Advance Thin Capitalisation Agreement 

 The Model Agreement (ATCA) is now available. 

  Royaume-Uni - Thin Capitalisation: Statement of Practice 02/07 

 The Statement of Practice on Advance Thin Capitalisation Agreements (ATCA's) streamlines the process for companies wishing to obtain a forward agreement in respect of financing provisions to which Schedule 28AA, ICTA 1988 applies. 

  Royaume-Uni - Thin Capitalisation: legislation and principles   

 This is the part of the International Manual that deals with Thin Capitalisation: legislation and principles  

  Royaume-Uni - Thin capitalisation: FA 2004 legislation

 This is the part of the International Manual that deals with Thin capitalisation: FA 2004 legislation.   

  Royaume-Uni - Transfer Pricing cases: a practical guide to enquiries

 This is the part of the International Manual that deals with transfer pricing: a practical guide to enquiries. 

Royaume-Uni - Transfer Pricing legislation & principles

 This is the part of the International Manual that deals with transfer pricing, legislation & principles