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This manual provides guidance on when and how to apply the VAT joint and several liability measure
Guidance on the rules that apply to intra-EC supplies and acquisitions of goods within the Single Market together with HMRC interpretation of those rules
Find out the completion rules and instructions for the 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for the Final Supplementary Declaration (FSD)
Find out about the force of law guidance for Climate Change Levy.
Guidance on what company accounts must be submitted as part of a Company Tax Return.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
Check the availability and any issues affecting the country-by-country service.
Check the availability and any issues affecting the disclose cross-border tax arrangements service.
Details of record keeping, enquiries, completion of Self Assessment returns, and interpretation of 'merely incidental' duties.
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Find out about the Excise Movement Control System (EMCS) specifications for software developers.
This notice explains how to claim a repayment and statutory interest if you have overpaid Excise Duty.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Tax treaties and related documents between the UK and Gambia.
Find examples to help you work out what you can claim, and how to work out the balancing charge if you dispose of an asset.
This template is for charity shops to tell donors if the proceeds of sale under method B are more than £1,000 and they make more sales.
This template is for charity shops to use to advise donors of the proceeds of sale under method A at the end of the year.
Get help to declare on Self Assessment tax returns if you’re a tax agent or adviser who has clients with Capital Gains Tax for land and buildings.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
Don’t include personal or financial information like your National Insurance number or credit card details.
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