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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.
Make an election for a qualifying company to be exempt from corporation tax on UK capital gains.
Find out how different circumstances can affect how you work out your employee's entitlement and what you pay them.
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.
If your agent business is based outside the UK and HMRC has approved your application you should finish setting up your agent services account.
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
Check the tariff classification for a heat and moisture exchanging filter.
Explains the ways that HMRC works to tackle tax risks and illegal working practices in labour supply chains.
Information on how to apply for approval to use raw tobacco in a controlled activity.
Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
What a VAT group registration is and how it works.
What information you need to provide and how to make an annual return.
Find out who pays Landfill Tax on material at unauthorised sites.
You must make a final supplementary declaration if you’re authorised to use the simplified declaration procedure.
Find out how and when to make a supplementary declaration when taking goods out of the UK using simplified declarations.
Find out what to do after you have brought goods into Great Britain by entering the details in your own records without getting authorisation in advance.
Find out what the responsibilities of a UK Freeport customs site operator are.
How qualifying recognised overseas pension schemes (QROPS) can lose their QROPS status and what former QROPS need to report.
How to repay R&D tax relief if you claimed too much.
Why you should settle your tax affairs sooner rather than later, what could happen if you don’t and how to contact HMRC for help.
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