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Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Technical guidance which explains how HMRC staff should apply the relevant legislation when dealing with disputes about National Insurance Contributions, employment status and statutory payments.
This page has been archived.
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 payments on account scheme which came into force on 2 September 1993.
This manual provides technical, policy and procedural guidance to HMRC staff, about circumstances when HMRC might become liable to pay a repayment supplement to a business.
Get guidance from HMRC if you're a tax agent or an adviser
Tax treaties and related documents between the UK and Bosnia-Herzegovina.
This leaflet explains the rules when buying red diesel or rebated kerosene/paraffin for your own use.
Use form CA40 if HMRC has told you, as an employee, to deduct National Insurance contributions from your wages.
Local Test Service (LTS), Gateway Reflector and compressed data xml samples for Charities Online software developers.
Guidance for bodies seeking accreditation under the Community Investment Tax Relief (CITR) scheme.
This factsheet explains about checks on records and assets when HM Revenue and Customs visit a business premises.
Construction Industry Scheme (CIS) technical specifications for software developers.
Find out about producing Company Tax Returns, mandatory online filing and legal exemptions at the end of a company's life.
HM Revenue and Customs (HMRC) Indexation Allowance rates for 2016.
Draft guidance for inclusion in the Corporate Finance Manual as a result of recent changes in accounting standards.
Check the availability and any issues affecting the Duty Deferment Electronic Statements (DDES) online service.
This notice must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.
Find out the liability to the main rates of Climate Change Levy of taxable commodities supplied to and by a combined heat and power station.
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