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RDRM31150 - Remittance Basis: Introduction to the Remittance Basis: Foreign Income and Gains: Relevant Foreign Income - allowable expenses - HMRC internal manual

RDRM31150 - Remittance Basis: Introduction to the Remittance Basis: Foreign Income and Gains: Relevant Foreign Income - allowable expenses - HMRC internal manual
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The Company Tax Return guide

How to complete your CT600 Company Tax Return form and what information you need to include.

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The UK Qualifying Asset Holding Company Regime – New HMRC Guidance Clarifies Application of Activity Condition to Credit Funds | Vinson & Elkins LLP

HMRC has recently updated its guidance on the UK’s new qualifying asset holding company (QAHC) tax regime, which was introduced from 1 April 2022, to include examples of the application.

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RDRM33530 - Residence, Domicile and Remittance Basis Manual - HMRC internal manual

This guidance is written for HMRC officers who have to consider the residence, domicile and remittance basis of individuals

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PTM125500 - Pensions Tax Manual - HMRC internal manual

The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.

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