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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.
Find the interest rates that apply on late or early payments across all tax regimes.
How to complete and submit your tax return using software that works with Making Tax Digital for Income Tax.
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.
Find information on completing the self-employment section of your Self Assessment tax return.
Check if you need to tell HMRC if you’re in the UK and run a digital platform that lets users sell goods or services.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out which rates of exchange to use to work out the customs value of your imported goods if any invoice amounts are shown in a foreign currency.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
Use form VAT50/51 to apply to register a VAT group.
Use your duty deferment account to delay paying most duties and import VAT.
Details you need to give to digital platforms when selling goods or services in the UK.
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
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…
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Taxation of rent and other income from UK property. Taxation of overseas property income received by UK residents.
When you can amend or cancel your declaration depends on if you have received a final tax calculation message or if the declaration has been cleared.
Apply for VAT registration exception from HMRC if you've temporarily gone over the VAT registration threshold.
Don’t include personal or financial information like your National Insurance number or credit card details.
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