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Overview

Income tax deducted at source

Income tax deducted at source - example

Relief for losses and averaging

Relief for losses and averaging - example

Mortgage interest relief at source (MIRAS)

Mortgage interest relief at source (MIRAS) - example

Income accumulated under certain trusts

Payments on account

Payments on account - example

Period for which an amount of VAT credit carries interest where there are other outstanding VAT returns

Period for which an amount of VAT credit carries interest where there are other outstanding VAT returns - example

Requirement to give security as a condition of releasing a VAT credit

Requirement to give security as a condition of releasing a VAT credit - example

Common period rule for VAT 

Common period rule for VAT - example

Recovery of overpaid repayment interest as late payment interest