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Guidance on cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses.
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.
Guidance on the application of the visiting force relief for NATO forces and International NATO Military Headquarters hosted by the UK
Get guidance from HMRC if you're a tax agent or an adviser
This Appendix provides a detailed breakdown of the specific data elements needed for the Bulk Import Reduced Data Set (BIRDS) declaration category.
Check the availability and any issues affecting the Charities online service.
Guidance for bodies seeking accreditation under the Community Investment Tax Relief (CITR) scheme.
This factsheet provides information about how to avoid penalties for making Tax Digital for VAT.
Use this factsheet to find out information about penalties for careless inaccuracies in a return or any other document.
This factsheet is about the penalties HMRC will charge if you do not file your monthly returns on time.
Corporation Tax guidance on derivative contracts, hedging arrangements and Disregard Regulations.
How companies and syndicate managers use the Syndicated Loan Scheme to claim relief on loan interest.
Tax treaties and related documents between the UK and Ecuador.
Guidance highlighting the changes to Employer Supported Childcare.
Find out the criteria that HM Revenue and Customs use to assess your application to use the EPSS.
Tax treaties and related documents between the UK and Guyana.
Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.
Relief for Research and Development (R&D) including claim notifications, additional information and amendments to company tax returns containing an R&D Claim.
Guidance for software developers on how to produce an IRmark for Gateway Protocol services.
Get help if you’re a tax agent or adviser who has clients with private and personal expenditure to declare on Self Assessment tax returns.
Don’t include personal or financial information like your National Insurance number or credit card details.
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