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How to claim post VAT registration cancellation input and output tax.
Guidance for ISA managers about how to operate the Junior ISAs scheme rules.
The general terms and conditions ISA managers must provide when managing, transferring and withdrawing JISAs.
If you're a Lifetime ISA manager, find out when you need to calculate withdrawal charges, how much it will be and what happens if an investor appeals a charge.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT Return and the time it takes for your payment to reach HMRC.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
How to complete supplementary pages CT600C and what information you need to include.
Details when you can use authorisation by declaration.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
Check the VAT rules for food processing and abattoir services.
The role of HM Revenue and Customs in the collection of student loan repayments
A guide to the law relating to Child Tax Credit and Working Tax Credit including entitlement, changes in circumstances and how payments are made
Guidance on the VAT treatment of goods supplied for export and removal from the United Kingdom
Find the percentage of air transport costs to be included in the customs value for Import Duty.
Find a list of the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for Authorised Consignee Temporary Storage (Appendix 16N).
Northern Ireland Protocol CDS Tariff Guide (Imports, Exports) supplementing the current version of the UK Trade Tariff: Volume 3 for CDS.
Information relating to the 2019 independent review of the disguised remuneration loan charge.
Tax treaties and related documents between the UK and Estonia.
This notice explains compliance checks for indirect tax matters if conduct involving dishonesty is suspected.
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