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Use these road fuel charges from 1 May 2022 on your VAT return, to account for private consumption of fuel on a business vehicle.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Information on the discharge of inward processing and the methods of disposal.
Useful guidance for agents, including manuals and forms, toolkits, webinars and accessing archives.
How payments to individuals and businesses who use the domestic and non-domestic Renewable Heat Incentive schemes are taxed.
Examples and case studies of evidence.
How to use Union Transit to move non-EU goods within the UK or EU, and to move goods to or from the special territories.
Find out what to do when you transport goods under a transit movement into or through the UK from common transit countries.
Use these tables to check your employee started with you in time to qualify for paternity pay.
If you import goods from the EU to Great Britain, from 31 January 2025 you will need to submit a safety and security declaration.
The rules and guidelines HMRC follows to resolve tax disputes.
This guidance sets out the background, legislation, compliance rules, penalties and other sanctions that apply to the Tobacco Track and Trace system.
Guidance on the VAT treatment of supplies of fuel and power
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
Student loans collections specification for payroll software developers.
Newsletter 176, published by HMRC in December 2025 to update stakeholders on the latest news for pension schemes.
Find the 4-digit to 3-digit procedure to additional procedure code correlation matrix for making export declarations on the Customs Declaration Service (CDS).
This Appendix contains the index list of Procedure Codes for Data Element 1/10 for CDS Inventory Imports Customs Clearance Requests (CCRs).
Find out more about the new service supporting major investment projects, including how the scheme works, who can apply, the taxes covered and the financial threshold.
This factsheet tells you about the penalties HMRC may charge you for a VAT, Excise or Landfill Tax wrongdoing.
Do not include personal or financial information like your National Insurance number or credit card details.
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