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Find out how to complete and submit a return using the HMRC spreadsheet or electronic flat text file (EFTF).
What happens if you underpay import or export duties and who is responsible for the debt.
This Spend Control ceased as a requirement on 1st February 2023. Other Cabinet Office Spending Controls remain operational.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Customer declaration of specific uses of the scheduled category 1 or 2 substances (individual transactions).
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Business customers can apply to access our electronic services through the portal or Business Gateway.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them.
HM Revenue and Customs is allowing a ‘grandfathering’ provision until 5 April 2019 for the Extra-Statutory Concession on the remuneration of sub-postmasters.
This collection brings together all documents relating to sub-national statistics.
Upper Tribunal tax and Chancery decision of Judge Phyllis Ramshaw and Judge Nicholas Paines on 05 April 2024
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