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Register to vote Register by 18 June to vote in the General Election on 4 July.
This guidance explains what rules of origin (RoOs) are and the changes under the Developing Countries Trading Scheme (DCTS).
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Guidance for industry on flexible approaches we are taking on good distribution practices.
A guide to collecting data about your packaging. This is for UK organisations affected by extended producer responsibility (EPR) for packaging.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Licensing requirements for importers and exporters, duty rates, reliefs and import VAT for printed books, newspapers and related products.
How UK organisations that supply or import packaging should comply with extended producer responsibility (EPR) for packaging.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Information on waste batteries excluded from the regulations, definitions and battery types.
Information about in-year growth funding for 2023 to 2024.
Find out which country’s VAT rules to use when supplying services abroad.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Find out details of the procedure codes and additional procedure codes that are excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Jennifer Dean on 22nd March 2024
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out about the VAT liability of insurance transactions and insurance related services.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
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