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Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Guidance explaining why compulsory purchase orders are made, and what people's rights are to challenge them.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Details of appeals which have been chosen by the tax tribunal as lead cases, where there are a number of similar appeals.
Doorstep selling, regulations, written notice of the right to cancel, exemptions, penalties
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
Information for companies on the import and export of controlled drugs to and from the UK.
Licence and registration application information for companies that deal in precursor chemicals.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also...
How to pay Inheritance Tax: get a reference number, payment methods, use the deceased's bank account, National Savings and Investments, government stock, yearly instalments.
Apply to extend your Investor visa (Tier 1) or bring your family.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Authors of original works of art are entitled to a royalty each time one of their works is resold through an art market professional.
This guidance covers ‘grandfathering’ and managing the lifecycle changes of medicinal products.
Find out the information you must give to customers on food products and how to give it.
Don’t include personal or financial information like your National Insurance number or credit card details.
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