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Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
The T18 exemption allows you to treat waste by using flocculants to remove water so that clay or water-based paints can be recovered.
How to tax a beneficial loan arrangement for a director or employee.
Stop being a relevant associate of an option to tax land or buildings using form VAT1614B.
Emerging techniques on how to prevent or minimise the environmental impacts of post-combustion carbon dioxide capture.
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.
These principles describe how the government should manage legacy technology.
Find out about the rules you must follow for spending, borrowing from, or transferring your charity’s permanent endowment.
How to complete supplementary declarations for imports using aggregation.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
How businesses and organisations can avoid causing pollution from oil and chemical storage, car washing, construction and other activities.
When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Correct a mistake or update information you provided in your online claim for redundancy.
Find guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
How to work out and claim Corporation Tax relief on trading losses.
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