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EIM46001 | Double taxation provisions: Finance Act 2017: contents

From HM Revenue & Customs · Employment Income Manual

Contents24 entries

  1. EIM46002Double taxation provisions: introduction
  2. EIM46005Section 554Z5: earlier tax liability either paid or not yet due
  3. EIM46010Section 554Z5: payment condition
  4. EIM46015Section 554Z5: liability condition
  5. EIM46020Section 554Z5: other provisions
  6. EIM46025Section 554Z11B and C: introduction
  7. EIM46030Section 554Z11B: earlier tax liability due but unpaid: identification of sums or assets P and Q
  8. EIM46035Section 554Z11C: overlapping charges introduction
  9. EIM46040Section 554Z11C: the earlier charge
  10. EIM46045Section 554Z11C: the Chapter 2 overlap charge
  11. EIM46050Section 554Z11C: paid amounts
  12. EIM46055Section 554Z11C: identifying overlapping sums or assets and applying relief: example 1
  13. EIM46060Section 554Z11C: identifying overlapping sums or assets and applying relief: example 2 – two or more charges – Chapter 2 overlap charge paid
  14. EIM46065Section 554Z11C: identifying overlapping sums or assets and applying relief: example 3 – two or more charges – earlier charge paid
  15. EIM46070Section 554Z11C: identifying overlapping sums or assets and applying relief: example 4 – paid amounts and late payment interest
  16. EIM46075Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges – overlap with 2 or more items and relevant Chapter 2 overlap charges
  17. EIM46080Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges – Chapter 2 aggregate paid amounts and earlier charges
  18. EIM46085Section 554Z11C: Chapter 2 liability equal to or greater than earlier charges: examples
  19. EIM46090Section 554Z11D: provisional payments of tax
  20. EIM46095Section 554Z11E: provisional payments of tax: application to have payment treated as paid amount
  21. EIM46100Section 554Z11F: provisional payments of tax: treatment of payments following application to have payment treated as paid amount
  22. EIM46101Section 554Z11G – Interaction with section 222 ITEPA 2003
  23. EIM46105New relevant steps: loan transfer, release or write off
  24. EIM46110Exclusions: contents