Tax Guidance Notes

The Tax Faculty publishes guidance and practical advice as Tax Guidance Notes.

  • TAXGUIDE 1/10

    Mansworth v Jelley revisited
    (PDF 102kb/17 pages)

  • TAXGUIDE 5/09

    Transfer of income streams
    Finance Bill 2009, Clause 49 and Schedule 25

  • TAXGUIDE 4/09

    Anti-money laundering tax sector guidance (this supersedes TAXGUIDE 4/08)

  • TAXGUIDE 3/09

    UK tax deductions for contributions to overseas pensions schemes

  • TAXGUIDE 1/09

    Domicile, remittance basis and residence: guidance on the Finance Act 2008 legislation

  • TAXGUIDE 8/08

    Guidance on the Finance Act 2008 residence and domicile rules

  • TAXGUIDE 7/08

    Service companies question on self assessment returns

  • TAXGUIDE 6/08

    Engagement letters for tax practitioners
    Withdrawn in March 2009 and replaced with TAXGUIDE 2/09

  • TAXGUIDE 5/08

    IHT business property relief: HMRC clearances

  • TAXGUIDE 4/08

    Supplementary anti-money laundering guidance for the tax practitioner

    Withdrawn July 2009 and replaced by TAXGUIDE 4/09

  • TAXGUIDE 3/08

    Withdrawn August 2008 and replaced by TAXGUIDE 4/08

  • TAXGUIDE 2/08

    Capital gains tax following the 2007 pre-budget report and entrepreneurs’ relief

  • TAXGUIDE 1/08 (superseded by TAXGUIDE 8/08)

    Domicile, remittance basis and residence: guidance on the new rules

  • TAXGUIDE 6/07

    Income shifting: guidance on draft legislation

  • TAXGUIDE 5/07

    Changes to the residence and domicile in the 2007 pre-budget report

  • TAXGUIDE 4/07

    Capital Gains Tax following the 2007 pre-budget report

  • TAXGUIDE 3/07

    HMRC Offshore disclosure facility. Guidance for members of the professional bodies

  • TAXGUIDE 2/07

    Pre-Owned Assets Tax and Trusts for Benefits of Settlor: section 80, Finance Act 2006

  • TAXGUIDE 1/07

    Inheritance Tax and Trusts: schedule 20, Finance Act 2006

  • TAXGUIDE 9/06

    Finance (No 2) Bill 2006

  • TAXGUIDE 8/06

    UITF 40 and taxation

  • TAXGUIDE 7/06

    Professional Conduct in Relation to Taxation

  • TAXGUIDE 6/06

    National Insurance Constributions Bill, now National Insurance Contributions Act 2006: proposed amendments and government responses

  • TAXGUIDE 5/06

    Guidance Note on the Tax Aspects of UITF Abstract 40

  • TAXGUIDE 4/06

    Finance Bill 2005 - Open Day

  • TAXGUIDE 3/06

    Finance (No. 2) Act 2005 (Formerly Finance Bill of Summer 2005)

  • TAXGUIDE 2/06

    Finance Act 2005 Representations and HMRC Responses

  • TAXGUIDE 1/06

    Settlement provisions and disclosure issues

  • HMRC VAT compliance initiative for pubs

    Text of HMRC letter and enclosures

Tax Guidance Notes are numbered sequentially in the year of publication, i.e. 1/99, 1/00 etc.

A summary and the full text of every Tax Guidance Note published since 1 January 1999 is included. Tax Guidance Notes issued before that date were known as Tax Technical Releases (TRs). A selection of TRs is included in Other Publications.