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A guide to the law relating to Child Tax Credit and Working Tax Credit including entitlement, changes in circumstances and how payments are made
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The Tax-Free Childcare Technical Manual is a guide to the law relating to Tax-Free Childcare
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Guidance on the Technical Teams Operational Guidance Manual
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TPC - Television Production Company Manual
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This guidance is now archived and replaced by the Temporary Storage of Imports manual
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This page has been archived.
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Theatre Tax Relief (TTR) is available from 1 September 2014.
Your company will be entitled to claim TTR if it is a Theatrical Production Company and putting on a qualifying theatrical production. The production must meet …
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Guidance about tobacco excise duty, including the legislation, assurance procedures and how the regime works.
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Guidance about the HMRC licensing scheme that coverstobacco manufacturing machinery, including the legislation, requirements for approval, what needs to be licensed and how the scheme works.
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This guidance sets out the background, legislation, compliance rules,
penalties and other sanctions that apply to the Tobacco Track and Trace system.
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HMRC's role is to to ensure that tobacco manufacturers comply with their legal duty not to facilitate smuggling. PLEASE NOTE: This guidance is not being published for the information of tobacco manufacturers or their adv…
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A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.
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The Trust Registration Service (TRS) is the Government's
register of trusts; it is part of the Government's wider strategy to prevent
money laundering and terrorist financing.
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An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
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This manual concerns the notification of uncertain tax treatments by large businesses
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Guidance on VAT Accounting, including rules for returns and VAT payments, and payments of VAT Credits.
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Guidance on the agricultural flat rate scheme including roles and responsibilities, laws and regulations and operation of the scheme
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Guidance on the annual accounting scheme, including details of the automated system and local procedures
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Guidance on Assessments and error correction, including help with their issue, amendment and withdrawal. Note: Please see the guidance in CH160000 for the most up-to-date guidance on reasonable excuse.
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Guidance on bad debt relief which allows a business to claim back VAT on unpaid customer payments.
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Guidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.
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Guidance on the VAT liability of e-publications and printed matter including books, brochures, leaflets, newspapers, journals, and preiodicals, children's picture books and painting books.
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Guidance on deciding the VAT liability of supplies made by undertakers and funeral directors.
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Guidance on the meaning of business for VAT purposes and how it applies in the operation of the tax
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Guidance on cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses.
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VAT Charities
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Guidance on civil penalty and interest measures available or likely to be encountered
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Guidance on determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.
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Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
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Cost Sharing Exemption Manual
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Guidance on determining the liability of the right of admission to qualifying cultural activities
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Guidance on dealing with VAT default interest
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This guidance is to support officers dealing with VAT default surcharge. It supplements the guidance in VAT Notice 700/50 and is specific to officers working default surcharge cases.
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Guidance on the rules and procedures for cancelling a VAT registration.
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Guidance on resolving questions of VAT liability in the education sector
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Guidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies
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Guidance on the VAT treatment of goods supplied for export and removal from the United Kingdom
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This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
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Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
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Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994
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This manual provides guidance on how to spot and tackle various types of VAT fraud
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Guidance on the VAT treatment of supplies of fuel and power
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This guidance sets out the policy and procedure for handling applications under the Fulfilment House Due Diligence Scheme (FHDDS).
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Guidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure
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Guidance on VAT as it applies to local authorities and other government and public bodies
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This guidance provides information on VAT group treatment, allowing two or more corporate bodies to account for VAT under a single registration number with one of the corporate bodies in the group acting as the representativ…
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This guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994
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This manual gives you information and guidance so that you can work out whether input tax can be claimed.
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Guidance on identifying the appropriate parts of the EC Sixth Directive, now the Principal VAT Directive and UK VAT Law.
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This guidance explains how VAT applies to the Isle of Man (IOM) and how this affects the control of UK businesses with establishments in the IOM and IOM businesses with establishments in the UK