Company tax returns
HRMC has updated the information for boxes 326 327 and 328 625 630 and 631 in form CT600 to confirm when the box must be completed and what information should be entered depending on how instalments are paid and the particular business’s accounting periods.
Claiming reduced IHT rate
HMRC has provided an updated version of the IHT430 form which should be used with form IHT400 for taxpayers wishing to pay the reduced rate of inheritance tax or to opt out of paying the reduced rate of inheritance tax.
SDLT refunds guidance
HMRC has published guidance on applying for a refund of the higher rates of stamp duty land tax (SDLT) for additional properties.
Enhanced auditors’ COP
The Institute of Chartered Accountants in England and Wales has lent its support to the new Enhanced Chartered Institute of Internal Auditors Code of Practice which will take effect from January 2025...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.