We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Authors of original works of art are entitled to a royalty each time one of their works is resold through an art market professional.
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.
The fourth Primary Care Trust (PCT) recurrent revenue allocations exposition book, which details PCT recurrent revenue allocations…
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
Information on how the voluntary scheme for branded medicines pricing and access is controlling spend on branded medicines in the NHS.
Find out about the verification checks and what to expect during a visit if you have applied for verification and paid your fee for the Scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.