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Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.
Find out about Corporation Tax relief you can claim for costs on R&D if you’re a small and medium-sized enterprise with an accounting period that starts before 1 April 2024.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Find out about late payment penalties and how to appeal if you're an employer.
The operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidan…
January 2026 newsletter to update stakeholders on the latest news for tax-free savings.
Find out which costs qualify for R&D Corporation Tax relief, if you want to claim for your project on your Company Tax Return.
ATA Carnet lets you temporarily export commercial samples, trade fair or exhibition goods and professional equipment to countries that are part of the ATA Carnet system.
Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.
If you're an ISA manager, check how to manage additional permitted subscriptions for a surviving spouse or civil partner of a deceased investor.
How to use paper forms to set up agent authorisations to deal with HMRC.
The Trust Registration Service (TRS) is the Government's register of trusts; it is part of the Government's wider strategy to prevent money laundering and terrorist financing.
If you're an employee working at sea outside of the UK check if you can claim tax relief on your earnings.
All aspects of company taxation.
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 …
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Check the availability and any issues affecting the Self Assessment: paying HMRC online service.
Register for Annual Tax on Enveloped Dwellings (ATED) service to submit your returns online.
How to help prevent money laundering and terrorist financing if you’re an estate agency or property related business.
If you complete a Self Assessment tax return, you must use it to tell HMRC about your student or postgraduate loan deductions.
Don’t include personal or financial information like your National Insurance number or credit card details.
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