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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 what commercial software you will need to report Domestic Top-up Tax and Multinational Top-up Tax.
Find out about what happens during an HMRC compliance check and the help you can get with the process.
Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).
Find out how much Stamp Duty Land Tax (SDLT) to pay when you buy property through a shared ownership scheme.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
Find out how you can hire a person or business to deal with customs for you.
Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.
Find out when you can zero rate books and other forms of printed matter.
Find out about the calculation of the company car benefit charge.
Use Self Assessment software to help populate your Self Assessment tax return.
Find out how to account for VAT on entertainment provided by your business.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out about the different ways to make a voluntary disclosure to HMRC if you think you have not paid the correct amount of tax.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Temporary duty suspensions and autonomous tariff quotas (ATQs) for importing goods into the UK.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Find help about filling in the Capital Gains Tax summary pages of your tax return when someone dies.
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