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Check which ingredients to use to make cider or perry that qualifies for Cider Duty rates. If you use other ingredients, you must pay Wine Duty rates instead.
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT return and the time it takes for your payment to reach HMRC.
If you sell second-hand houseboats or caravans in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
If you sell horses or ponies in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
How to report poor service standards in Research and Development (R&D) tax relief claims if you’re an agent.
Parameters affecting the determination of Local Housing Allowance by the Rent Officer.
Applications to the Rent Officer for the registration of fair rent for qualifying tenancies.
Valuation Office Agency Rent Officers have a number of responsibilities, including maintaining a register of fair rents and determining Local Housing Allowance.
How to register as an intermediary for the VAT Import One Stop Shop (IOSS) scheme to report and pay the VAT due to HMRC on behalf of your client.
Find out if you need to register for VAT jointly or as an individual when you buy, let or develop land with another taxable person.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Use this calculator to work out how to redeem the value of your expenditure credits and how much payable credit you can claim.
SDLT5 substitute technical specifications for Stamp Tax Online software developers.
Newsletter 165, published by HMRC in December 2024 to update stakeholders on the latest news for pension schemes.
Find out when HMRC may consider a scheme administrator to be a fit and proper person.
If you received a grant but were not eligible or you’ve been overpaid, find out what penalties you may have to pay if you do not tell HMRC.
Student loans collections specification for payroll software developers.
Use this tool if you are a software developer wanting to produce user-defined XML test scenarios.
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