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Find out how to pay if you are registered to pay Digital Services Tax.
Check the tariff classification for Poly(ethylene terephthalate) glycol-modified (PETG).
Find out when and how to register for the levy.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
How employers can protect themselves against employees abusing tax relief for their travel.
Check the availability and any issues affecting the 'Send supporting documents for import and export declarations' service.
Information about representation.
Details on what types of customs warehousing and how they are managed.
What to do if you and your employee disagree with a formal decision about entitlement, how to appeal and who decides.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
If you're registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number.
Guidance for insolvency practitioners to help their clients restructure their company’s finances using a debt restructuring scheme or plan.
How you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Guidance on bank specific taxes and issues
An explanation about what bona vacantia is and how unallocated payments identified as bona vacantia should be dealt with.
Repayment Claims Manual
Guidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
This guidance provides information on the VAT treatment of welfare issues. It should be read in conjunction with Notice 701/2 Welfare.
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