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List of Generally Accepted Accounting Practices that HMRC will accept for Reporting Fund status.
Use this helpsheet to work out Foreign Tax Credit Relief for Capital Gains and how to complete the Trust and Estate tax return.
This page sets out how we can work together to deliver an effective, efficient and consistent service.
Guidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability
Guidance on the treatment of trade unions and professional bodies under EC VAT law
Guidance about tobacco excise duty, including the legislation, assurance procedures and how the regime works.
Personal exports - tax-free sales of new motor vehicles for use before export
This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994
Find out what to include in your Patent Box computation. We want to share information to help you manage the risk of making an incorrect deduction.
Tax treaties and related documents between the UK and Estonia.
Find out about the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers, and in some cases, users of these products before 1 April 2022.
This notice explains the holding and movement of excise goods (duty paid and duty free) within an Aircraft Store Floor (ASF) in the UK.
This notice sets out the UK's requirements for the commercial movement of excise goods by a Registered Consignee.
This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.
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 B at the end of the year.
Tax treaties and related documents between the UK and Netherlands Antilles (Curacao,Sint Maarten and BES Islands).
Use this template to send details of members dividends if you receive a statutory notice from HMRC.
Check how to send life insurance Chargeable Event Certificates in electronic flat text file format to HMRC for gains occurring on or after 6 April 2002.
Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
Do not include personal or financial information like your National Insurance number or credit card details.
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