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Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Find out what the Self Assessment for Agents online service is for, what you can do in the service and how to do it.
Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.
If your pension savings are more than your annual allowance, carry forward unused annual allowances from previous years.
This manual contains guidance for HMRC officers who have to consider the residence position of individuals and who have to consider any claim to the FIG regime.
Find out what sector of businesses are covered by the Money Laundering Regulations, and which premises you'll need to register.
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
If you move goods in or out of Northern Ireland the Trader Support Service will guide you through any changes due to the implementation of the Windsor Framework.
Check a list of recent emails from HMRC to help you decide if the email you've received is a scam.
Find out when transactions involving land and buildings are exempt from VAT.
How you'll be paid, what you’ll be paid, and how to check your pay when you’re employed by an umbrella company as a temporary worker.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
How to manage a registered pension scheme if you're a scheme administrator.
How to work out and claim Corporation Tax relief on trading losses.
Find out how your business tax account can help you manage all your business taxes online from one sign in.
Licensing authorities must confirm a tax check has been completed by applicants renewing taxi driver, private hire and scrap metal licences, or applying for a licence held with another authority.
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 about the Rent a Room Scheme if you're a trader, owner occupier or tenant.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Don’t include personal or financial information like your National Insurance number or credit card details.
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