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The Valuation Office Agency's technical manual covering all aspects of compulsory purchase and compensation.
The Valuation Office Agency`s technical manual covering all aspects of compulsory purchase and compensation.
How to account for and pay any VAT due when you sell property assets.
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
Find out about ERS online service, annual returns, ceasing a scheme no longer operating or registered in error, net settlement reporting and Non-Statutory Clearance process.
Find out how different circumstances can affect how you work out your employee's entitlement and what you pay them.
Information about reporting Class 1A National Insurance contributions.
A timeline of what we expect to deliver between now and April 2027.
How to use the Mutual Agreement Procedure (MAP) if you believe your company is not being taxed in accordance with a double taxation agreement.
About guarantees and guarantee waivers and when you might need them.
Find out about partial exemption special methods for government departments.
Information about who should register for Goods Vehicle Movement Service (GVMS) and the registration requirements.
Use individual guarantees to cover customs duties for one-off or high value imports.
You need to appoint an administrative or fiscal representative if you’re liable for Air Passenger Duty but you are not based in the UK.
Information on Rate of Yield.
Information on involvement of authorisation holder from import to re-export.
Information on importing goods to inward processing using the customs import declaration.
Guidance for penalties for conduct that involves dishonesty for the purpose of evading Customs Duty, Excise Duties or VAT. This manual replaces previously held guidance in CCEP, EXCEP and VATCEP.
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