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• Taxation
• Tax Practitioners and Technical Information
• States Reports
• Press Releases
• Codes of Practice
• Statements of Practice
• Dwellings Profits Tax
• Information Powers - A Guide to What They Are
• Lloyds Underwriters
• Residence for the purpose of Income Tax

Statements of Practice

The Director has issued various Statements of Practice documents which are available to download in the table below:

Keeping, Maintaining and Retaining Records for Income Tax Purposes [206kb]  The Income Tax (Keeping of Records, etc) Regulations, 2006 [24kb]  The Income Tax (Keeping of Records, etc) (Amendment) Regulations, 2012 [160kb]  Penalties for incorrect returns [241kb]  Penalties for non-submission of returns [50kb]  E2 - Uniform cleaning allowances [6kb]  C47 - Fiduciary business, domestic insurance business, insurance manager and insurance intermediary business [81kb]  C48 - Interaction of company profits and the tax cap [47kb]  M47 - The taxation of income from image rights [42kb]

Statements of Practice (Including Interpretations of Law) & Extra Statutory Concessions - latest issue  Statements of Practice booklet (Jul 2012) [1Mb]

Statements of Practice (Including Interpretations of Law) & Extra Statutory Concessions - previous issues  Statements of Practice booklet (Nov 2011) [1Mb]  Statements of Practice booklet (May 2011) [495kb]  Statements of Practice booklet (Oct 2009) [496kb]  Statements of Practice booklet (Mar 2008) [486kb]  Statements of Practice booklet (Jun 2007) [483kb]

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