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Information on principles and activities that businesses can use to help strengthen their supply chain assurance practices, including practical examples of checks that can be done as part of due diligence processes, and info…
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
What to do if your goods are lost, destroyed or stolen under an ATA Carnet.
Find out the types of payments you, as a QROPS manager, need to report to HMRC and information you must give to your members.
How qualifying recognised overseas pension schemes (QROPS) can lose their QROPS status and what former QROPS need to report.
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.
Check which ingredients to use to make cider or perry that qualifies for Cider Duty rates. If you use other ingredients, you must pay Wine Duty rates instead.
What to do when goods are entered to another customs procedure or destroyed.
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary.
Check the list of alcohol wholesalers in the Isle of Man that have approval under the Alcohol Wholesaler Registration Scheme (AWRS).
Use this service to make an entry notification to HMRC if you are an agent or organisation.
How to contact HMRC to complain about a service, and information about how appeals, tribunals and penalties work.
Information about services available to agents, including Self Assessment and PAYE for agents online services, calculators and the HMRC App. Find out about service availability and any current issues.
Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.
Provides information on the methods of discharge, waste and scrap from destroyed goods, and alternative use of goods.
How to work out the customs value of imported goods if you’re claiming inward or outward processing relief.
Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Find out what happens when a pre-lodged import declaration is rejected and what you need to do to get your goods released.
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