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Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
How to work out National Insurance contributions if your employee has more than 1 job.
Records and paperwork you must keep if you’re a passenger plane operator.
This collection contains immigration staff guidance on miscellaneous caseworking subjects when handling applications.
Find out which online gambling free games and bonuses you offer are liable to tax, and how to calculate your liability.
Find out how to use sampling to calculate Air Passenger Duty using a Special Accounting Scheme.
Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
This collection brings together arrangements the UK has made with Overseas Territories and Crown Dependencies for the sharing of beneficial ownership information.
Find out about the benefits and facilities where special taxing rules apply.
Get help to classify cigarettes, cigars, raw tobacco, smoking tobacco, tobacco for heating and nicotine substitutes for import and export.
Collection of guidance for companies, partnerships, pension schemes and trusts who may be liable for tax in more than one country and want to avoid paying twice.
How to complete supplementary pages CT600B and what information you need to include.
What we require from each different type of landlord and the approach we will take
UK Visas and Immigration entry clearance guidance for how it handles visa applications for exemption made outside the UK.
Guidance and forms for non-resident landlords who live overseas and receive income from letting out a property in the UK.
Find out more information on expenses, payments and benefits that are non-taxable.
How to tax company mobile phones given to employees.
Find out about the legal background to expenses payments and benefits received by directors and employees.
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