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
Find out about the calculation of the company car benefit charge.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Collection of guidance for companies, partnerships, pension schemes and trusts who may be liable for tax in more than one country and want to avoid paying twice.
How transactions between connected companies should be priced for UK tax purposes.
Government incentives for CHP schemes
This collection brings together guidance and associated documents relating to alternative pricing
How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
Using Memorandums of Understanding for cloud services.
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.
Guidance on alternative pricing methods which may be applied to single source defence contracts
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
The Contract for Difference (CFD) for renewable energy is a key mechanism of Electricity Market Reform.
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. Please fill in this survey (opens in a new tab).