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Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
How to tax a beneficial loan arrangement for a director or employee.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
What the fees are, when you do not need to pay, get help to pay and fee reductions or refunds.
Find out when you must charge a minimum of 10 pence for single-use carrier bags, bags you're not required to charge for and the records you must keep and submit.
Find out the fees you need to pay HMRC for anti-money laundering supervision, and how to pay them.
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
Information for employers about getting a levy transfer to pay for apprenticeship training and assessment costs.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
Fees guidance: explains planning related fees and the method of calculating them.
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