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Guidance on applying the transitional rules for Land and Buildings Transaction Tax (LBTT) following its introduction on 1 April 2015.
This helpsheet gives information about capital gains and the Venture Capital Trust (VCT) Scheme for investors.
Information about grower’s domestic consumption relief and vine leasing.
Appeal a penalty if your employment intermediary report is late, incomplete or incorrect.
Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.
How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).
Check the list of alcohol wholesalers in the Isle of Man that have approval under the Alcohol Wholesaler Registration Scheme (AWRS).
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
As a result of the public service pensions remedy (known as McCloud), members may have changes to the amount of, or a new unauthorised payment.
Find out how to make an excuse claim when you have a good reason for being late in telling HMRC about a grant of an Enterprise Management Incentives (EMI) option.
Follow these steps to take when preparing to make a BIRDS declaration or Customs Clearance Request on the Customs Declaration Service.
How to pay your verification fee for the Spirit Drinks Verification Scheme, and how long it takes for your payment to reach HMRC.
How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.
Information on the discharge of inward processing and the methods of disposal.
Check the tariff classification for stuffed toys.
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Finding the guidance you need, including manuals and forms, registering for email alerts, giving feedback and accessing archives.
Provides information on the eligibility criteria and how to apply for Temporary Admission.
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