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Find out how the Valuation Office calculates rateable values for hotels.
Provides an overview of the tax risks that HMRC finds when labour is engaged through a supply chain.
Find out if your goods have Union (EU) status and how to get Proof of Union status (PoUS) if your goods are moving to ports or airports in the EU or from and to Northern Ireland.
Find out what landfill activities are taxable at your landfill site if you’re a landfill operator or controller and what rates you’ll pay.
Follow these steps to take when preparing to make a BIRDS declaration or Customs Clearance Request on the Customs Declaration Service.
This guide from the Valuation Office Agency (VOA) will help you identify and report false or misleading information from agents.
Use these examples to help you complete declarations on the Customs Declarations Service for imports to Great Britain from the rest of the world.
Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).
Information on bicycle parts imported under authorised use.
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.
Draft legislation for illustrative purposes.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
General information on the handbook.
The Valuation Office Agency's (VOA) technical manual for Community Infrastructure Levy.
Find out what information you need to collect under the Cryptoasset Reporting Framework (CARF).
You can get relief on exported and converted packaging in the same accounting period or claim a credit for them on a later tax return.
If you have pension lifetime allowance protection or have had a benefit crystallisation event, check if the public service pensions remedy (known as McCloud) has affected these.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Information on the discharge of inward processing and the methods of disposal.
Provides information on the background and legislation of these guidelines.
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