Changes to deferred tax on revalued assets
December 2010.

Changes to the tax treatment of relocation costs
November 2007 (updated December 2010).

Tax treatment of payments to board members
November 2007 (updated November 2010).

Tax treatment of allowances paid to members of boards, councils, and committees
November 2010

Budget 2010 - Effect on deferred tax calculations
This paper explains the changes required to the deferred tax balance disclosed in the financial statements as a result of the reduction in company tax rates and the removal of tax depreciation on buildings.

Payments for hurt and humiliation
Over the last few years, the tax treatment of payments for hurt and humiliation has become an area of focus for Inland Revenue, with many public sector entities receiving amended PAYE assessments.

Templates and training resources

Tax calculation and disclosure example
An income tax calculation and disclosure example for a company with a balance date of 30 June 2012.

Page last updated: 9 February 2012