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Find out how to account for VAT on entertainment provided by your business.
Use form PSA1 or send an informal calculation to tell HMRC about the value of items included in your PAYE Settlement Agreement.
Find out how to register with HMRC by post so you can create an agent services account.
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
How to update your details online if the estimate of your income for the year is going to be more or less than expected.
A guide to the Income Tax (Earnings and Pensions) Act 2003.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
If you move goods in or out of Northern Ireland the Trader Support Service will guide you through any changes due to the implementation of the Windsor Framework.
Find out how you can hire a person or business to deal with customs for you.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
Find out if you can claim under the merged scheme R&D expenditure credit (RDEC) and enhanced R&D intensive support (ERIS) for accounting periods beginning on or after 1 April 2024.
Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set …
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Sign in to the New Computerised Transit System (NCTS) to submit union transit declarations to HMRC.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Find out when you can zero rate books and other forms of printed matter.
Information to help tax agents and advisers find guidance, use HMRC's services and contact HMRC.
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