Updated HMRC form CA8421 (Application for certificate of confirmation of payment of UK NIC when working in 2 or more countries)

Published on: 23 October 2023

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Specialist Tax Regulatory Materials

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HMRC have amended the online form.

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

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Owner-Managed Businesses

Special rate pool and long life assets

Special rate pool and long life assetsSpecial rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool

14 Jul 2020 13:41 | Produced by Tolley Read more

Owner-Managed Businesses

First year allowances

First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were

14 Jul 2020 11:41 | Produced by Tolley Read more

Value Added Tax

Exemption ― overview ― items exempt from VAT in the UK

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14 Jul 2020 12:45 | Produced by Tolley Read more

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