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Find out about the benefits and facilities where special taxing rules apply.
This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Income Tax is a tax you pay on your earnings - find out about what it is, how you pay and how to check you're paying the right amount using HMRC's tax calculator.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find out about tax reliefs and allowances available from HMRC if you run a business, employ people or are self-employed.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Tax Information and Impact Notes (TIINs) relating to Air Passenger Duty.
Historic Income tax and National Insurance rates and allowances.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
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