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International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.
January 2026 newsletter to update stakeholders on the latest news for tax-free savings.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
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 to help prevent money laundering and terrorist financing if you’re an estate agency or property related business.
If you’re an agent, use HMRC’s service dashboard to check current processing times and service levels for post and online requests.
If you're an ISA manager, check how to manage additional permitted subscriptions for a surviving spouse or civil partner of a deceased investor.
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.
How to use paper forms to set up agent authorisations to deal with HMRC.
Find out which locations are using the Goods Vehicle Movement Service.
If you have manufactured or imported 10 or more tonnes of plastic packaging in the last 12 months, you may need to register for the tax.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Find out when and how to register for VAT.
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.
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.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
This manual contains guidance for HMRC officers who have to consider the residence position of individuals and who have to consider any claim to the FIG regime.
Don’t include personal or financial information like your National Insurance number or credit card details.
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