Guidance: Resolving tax disputes

Updated: Published updated version of ‘Code of governance for resolving tax disputes’

This document sets out HMRC’s internal governance arrangements for decisions on how tax disputes should be resolved. Our governance processes are in place to ensure that HMRC deals with all cases fairly and in an even-handed manner. If there is disagreement between HMRC and the taxpayers, they are able to ask us to review the decision or appeal through the Tribunal and Court processes.

Source: HMRC

Guidance: Overlap relief: HS260 Self Assessment helpsheet

Updated: The helpsheet and working sheets have been added for the tax year 2016 to 2017.

This guide will help you to work out Foreign Tax Credit Relief (FTCR) if you’re now claiming overlap relief or you have overlap profits.

Use:

  • working sheet 1 if you have overlap profits and need to work out FTCR
  • working sheet 2 if you’re claiming overlap relief and need to work out the FTCR that will be recovered

Source: HMRC