Guidance

2005 Guidance Documents

• 480 Expenses and benefits A tax guide (PDF 1.2MB)
• Accrued Income Scheme - Taxing Securities on Transfer
• CA33 Class 1A National Insurance contributions on Car and Fuel Benefits A guide for employers (PDF K)
• Setting up a charity in Scotland
• Corporate Venturing Scheme
• CWG2 Employer’s Further Guide to PAYE and NICs (PDF 469K)
• CWG5 Class 1A National Insurance contributions on benefits in kind A guide for employers (PDF 194K)
• Enterprise Investment Scheme
• Income tax and company vans for years up to and including 2004/05
• Do it online Your guide to filing PAYE returns and paying electronically (PDF 46K)
• Guidelines on the Special NIC rules for entertainers (PDF 194K)
• P11D Guide 2004-05 (PDF 43K)
• PAYE Settlement Agreements
• A guide for employers Stakeholder pensions (PDF 93K)
• Redundancy (PDF 149K)
• Income tax and National Insurance contributions on relocation packages
• Enquiries into land transaction returns (PDF 109K)
• A quick guide to buying a property (PDF 102K)
• A guide to leases (PDF 177K)
• A brief guide for practitioners (PDF 64K)
• Stamp Duty Land Tax in Scotland – A brief guide for practitioners (PDF 66K)
• Student Loan Deduction Tables (PDF 34K)
• Venture Capital Trusts

2004 Guidance Documents

• 2004