tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-05-19T15:05:07+01:00 HM Government tag:www.gov.uk,2005:/guidance/money-laundering-regulations-supervised-business-register 2025-05-19T15:05:07+01:00 Check if a business is registered for money laundering supervision Find out if a business has registered with HMRC under the money laundering regulations and report them if they have not. tag:www.gov.uk,2005:/government/publications/use-software-to-send-income-tax-updates-service-availability-and-issues 2025-05-16T16:51:49+01:00 Making Tax Digital for Income Tax: service availability and issues Check the availability and any issues affecting the Making Tax Digital for Income Tax service. tag:www.gov.uk,2005:/guidance/download-the-hmrc-app 2025-05-16T14:23:56+01:00 Download the HMRC app How to download and access the HMRC app on a mobile device to get information about your tax, National Insurance and benefits. tag:www.gov.uk,2005:/government/publications/double-taxation-treaty-passport-scheme-register 2025-05-16T14:22:55+01:00 Double Taxation Treaty Passport Scheme register Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest. tag:www.gov.uk,2005:/guidance/capital-gains-tax-rates-and-allowances 2025-05-16T13:40:19+01:00 Capital Gains Tax rates and allowances Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount. tag:www.gov.uk,2005:/guidance/adjusted-net-income 2025-05-16T13:39:37+01:00 Personal Allowances: adjusted net income How to work out your adjusted net income and the circumstances when it can affect your tax liability. tag:www.gov.uk,2005:/guidance/appeal-an-employment-intermediary-penalty 2025-05-16T13:39:28+01:00 Appeal an employment intermediary penalty Appeal a penalty if your employment intermediary report is late, incomplete or incorrect. tag:www.gov.uk,2005:/government/publications/assurance-of-remittances-of-foreign-income-and-gains-toolkit 2025-05-16T13:00:05+01:00 Assurance of remittances of foreign income and gains toolkit Get help if you’re a tax agent or adviser who has clients that have used the remittance basis, to consider if they have made taxable remittances. tag:www.gov.uk,2005:/government/publications/rdr4-overseas-workday-relief-owr 2025-05-16T13:00:05+01:00 RDR4 Overseas Workday Relief Find out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025. tag:www.gov.uk,2005:/government/publications/foreign-income-toolkit 2025-05-16T13:00:05+01:00 Foreign income toolkit Get help if you're a tax agent or adviser who has clients with foreign income to declare on Self Assessment tax returns. tag:www.gov.uk,2005:/guidance/business-investment-relief 2025-05-16T13:00:05+01:00 Business Investment Relief Find out about changes to the Business Investment Relief rules from 6 April 2017. tag:www.gov.uk,2005:/guidance/glossary-of-terms-for-tax-and-national-insurance-contributions-for-employee-travel-490-employee-travel 2025-05-16T13:00:05+01:00 Glossary of terms for tax and National Insurance contributions for employee travel (490: Employee travel) Find out what certain terms mean that are connected to employee travel. tag:www.gov.uk,2005:/guidance/remittance-basis-changes 2025-05-16T13:00:05+01:00 Remittance basis changes Find out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025. tag:www.gov.uk,2005:/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability 2025-05-16T13:00:05+01:00 Residence, domicile and the remittance basis: RDR1 Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013. tag:www.gov.uk,2005:/guidance/special-tax-rules-on-foreign-travel-490-chapter-7 2025-05-16T13:00:05+01:00 Special tax rules on foreign travel (490: Chapter 7) Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK. tag:www.gov.uk,2005:/guidance/non-resident-trusts 2025-05-16T13:00:05+01:00 Non-resident trusts Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts. tag:www.gov.uk,2005:/government/publications/remittance-basis-of-taxation-dual-contracts-restrictions-for-foreign-domiciled-employees 2025-05-16T13:00:05+01:00 Remittance basis of taxation: dual contracts restrictions for foreign domiciled employees Guidance on taxation of earnings if you're working inside and outside the UK and claiming the remittance basis of taxation. tag:www.gov.uk,2005:/government/publications/trust-protections-and-capital-gains-tax-changes 2025-05-16T13:00:05+01:00 Trust protections and Capital Gains Tax changes Find out about the changes to trust protections and the Capital Gains Tax rules from 6 April 2017. tag:www.gov.uk,2005:/government/publications/non-domicile-taxation-technical-briefing-on-overseas-trusts 2025-05-16T13:00:05+01:00 Non-domicile taxation: technical briefing on overseas trusts Technical note on changes to the taxation of certain overseas trusts. tag:www.gov.uk,2005:/guidance/deemed-domicile-rules 2025-05-16T13:00:05+01:00 Deemed Domicile rules Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017 to 6 April 2025.