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How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.
How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.
Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.
What you need to know about the new rules if you're in a labour supply chain which includes an umbrella company, or any third person supplying labour.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out what you need to do when making a full declaration to send goods from the UK.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find a customs agent or express operator to help you with import and export declarations.
If you’re an agent, use HMRC’s service dashboard to check current processing times and service levels for post and online requests.
Find out rates and allowances for pension schemes for the 2025 to 2026 tax year.
Use form VAT50/51 to apply to register a VAT group.
How to pay into or top up your cash account if you're making a frontier declaration.
Find information on completing the employment section of your Self Assessment tax return.
Trust Registration Service Manual
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 if you need to apply for the fit and proper test and how to do this so that HMRC can register your business.
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
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