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Below are brief descriptions of sections of the site that you may
find helpful if you are a tax professional. If you are looking for
more specific information, we recommend you use the index
or search pages.
General
Tax Bulletin
Published six times a year, the content of Tax Bulletin offers
an insight into the thinking of our technical specialists on particular
issues.
News Releases
The latest Inland Revenue news releases.
Specialist Publications
Here you will find all our technical and reference material.
Manuals
Here you will find our internal manuals containing guidance prepared
for Inland Revenue staff. They are published on this site in accordance
with the Code
of Practice on Access to Government Information.
Legislation
Here you will find recent Statutory Instruments and draft tax
regulations.
Budget
Here you will find links to all Inland Revenue Budget and Pre-Budget
publications and News Releases.
Electronic Business
Here you will find details of how to send and receive certain
Revenue forms, returns and payments electronically.
Statistics
Here you will find all our published statistics.
Tax Law Rewrite
This is an Inland Revenue project to rewrite most of the UKs primary
direct tax legislation in order to make it clearer and easier to
use.
Consultation Documents
All recently published Consultation Documents, Discussion Papers
and Technical Notes, Regulatory Impact Assessments and Feedback
Documents can be found here.
Leaflets & Booklets
Here you will find a range of leaflets and booklets that we have
produced to explain different areas of tax in plain English. It
includes the Practitioner series
of booklets.
Offices
Here you'll find directories of all local Tax Offices and Enquiry
Centres. There are also pages for specialist divisions, such as
the Stamp Office and National Insurance Contributions Office.
Forms
Here you can download the Tax Return forms and help sheets for
Self Assessment and Corporation Tax Self Assessment
Employers Pack
The Employer's Annual Pack contains guidance and tables to assist
employers and payroll agents in completing Employer Annual Returns
and operating PAYE/NICs schemes.
Internet services for
PAYE
This service enables employers, agents and payroll bureau to send
a range of forms and returns over the Internet.
Features
Self Assessment
This site provides comprehensive information on all aspects of Self
Assessment. You can download the Tax
Return forms and help sheets.
Construction
Industry Scheme
This part of the web site details new changes to taxation within
the construction industry that came into effect 1 August 1999, affecting
both contractors and sub-contractors.
Corporation
Tax Self Assessment
Corporation Tax Self Assessment (CTSA)
will be introduced for company accounting
periods ending on or after 1 July 1999.
This site details which companies are
affected, recent developments and how
to prepare. It includes sample returns
and a comprehensive guide for practitioners.
Employee
Share Schemes
Inland Revenue approved share schemes
have tax and NICs advantages. This featured
area has information and guidance on these
schemes as well as information on non
approved schemes and employer's NICs on
unapproved share options.
Pension Schemes
Pension schemes can get valuable tax reliefs, but there are conditions
that schemes have to observe. This featured area is all about these
tax rules (information ranges from basic through to advanced).
Employee Share Schemes
Here you will find information on the two new plans and employer's
NICs on unapproved share options together with information on existing
approved schemes and other arrangements.
Individual Savings Accounts
The Individual Savings Account (ISA for short) is a new tax free
scheme for saving. Here you will find guidance notes for ISA Managers.
Working Together
Here you will find details of an important partnership intended
to strengthen local liaison between practitioners and Revenue offices
and improve the operation of the tax system.
Capital Gains Tax
Information on Capital Gains taxation of individuals, trustees and
personal representatives, ranging from introductory material through
Budget cycle announcements to the Capital Gains Manual and legislation.
Links
This page contains links to other Government web sites that
you may find useful.
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