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How to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU using the UK Trader Scheme.
Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments.
Find out how and when you can make a claim or election, and what information you need to include.
Information about payment reference numbers, P60s and P45s.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
What to do if your goods are lost, destroyed or stolen under an ATA Carnet.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
Information on Transfer of Rights and Obligations.
How to complete supplementary pages CT600H and what information you need to include.
How to tax employee expenses for entertaining clients.
Provides guidance for when a retrospective authorisation can be applied for.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Guidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure
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Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Find out about the treatment of debts, loans and securities for Capital Gains Tax.
Messaging, information and other communications resources for organisations supporting people who may be impacted by missing Home Responsibilities Protection.
These maps show the Freeport tax sites within Forth Green Freeport.
Find the national additional codes to be declared in Data Element 6/17 to calculate duties and taxes (Appendix 19).
Guidance on what counts as an employer error and how to report the error to HM Revenue and Customs (HMRC).
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