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Find out information for when tax has not been deducted from remuneration paid to company directors.
Information on how to Submit a BIRDS Declaration.
Processes regarding guarantees including types, how reference amounts are calculated and when guarantees are released.
Explains the Business Continuity Procedures to be followed during downtime of the customs' system (NCTS) or traders' system.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.
Tertiary legislation about the VAT Flat Rate Scheme and the Agricultural Flat Rate Scheme (originally published in VAT Notice 733).
Tertiary legislation about gold imports and exports (originally published in VAT Notice 701/21).
Main Contents page
Guidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.
Get guidance from HMRC if you're a tax agent or an adviser
Get guidance from HMRC if you're a tax agent or an adviser.
Check the availability and any issues affecting the Aggregates Levy online service.
Check the availability and any issues affecting the Automatic Exchange of Information (AEOI) online service.
Tax treaties and related documents between the UK and Belize.
Check the availability and any issues affecting the Charities online service.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
This factsheet tells you about penalties for transactions connected with VAT fraud.
Corporation Tax guidance on derivative contracts, hedging arrangements and Disregard Regulations.
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