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Find out how to ask for authorisation, manage your client's account and how to send returns as an agent.
A guide to the Income Tax (Earnings and Pensions) Act 2003.
Find out how much Stamp Duty Land Tax (SDLT) to pay when you buy property through a shared ownership scheme.
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Find out how to account for VAT on entertainment provided by your business.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
Find out how the Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
Find out if you can claim under the merged R&D expenditure credit (RDEC) scheme or enhanced R&D intensive support (ERIS) for accounting periods beginning on or after 1 April 2024.
This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).
Information on how to find and check an EORI.
Find out how to send parcels from Great Britain to Northern Ireland.
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
Find out how to change and remove authorisation from an agent acting on your behalf.
Sign in to the New Computerised Transit System (NCTS) to submit union transit declarations to HMRC.
How to apply for the healthcare entitlement certificate (S1) for your dependents or for you and your dependents if you are taking maternity, paternity or adoption leave in the listed countries.
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