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This guidance explains what the Community Infrastructure Levy is and how it operates.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
The guide to VAT rules and procedures.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance (known as the annual exempt amount).
This collection brings together statistics on quarterly revenue outturn for local authorities in England.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
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