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Find out about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.
Guidance on Stamp Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December 2003. Since 1 April 2018 SDLT has applied to land transactions in England and Northern Ireland only. Guidance for transact…
Find out what to do if your agent asks you to authorise them using a link.
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 what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
Find out how to give or view an authority to use deferment, guarantee or cash account to import goods.
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 why penalty determinations are issued and what to do if you receive one.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Use these forms to send a quarterly return by post if you're acting on behalf of landlords based outside the UK.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How to work out and claim Corporation Tax relief on trading losses.
If you're an employee working at sea outside of the UK check if you can claim tax relief on your earnings.
Find out how to move your goods from inward processing into free circulation, another special procedure or re-export.
Information about services available to agents, including Self Assessment and PAYE for agents online services, multi-factor authentication, calculators and the HMRC App. Find out about service availability and any current is…
Tell HMRC about voluntary underpayments arising on import of goods.
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