Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

In brief: 19 September 2024

16 September 2024
Issue: 4953 / Categories: News

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.

tinyurl.com/53tzw9cu


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.

tinyurl.com/bdzkpsfh


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.

tinyurl.com/mu4z8nhw


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...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon