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Reports, analysis and official statistics
Consultations and strategy
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Tax treaties and related documents between the UK and Germany.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
How to apply for the healthcare entitlement certificate (S1) for your dependents or for you and your dependents if you are taking maternity, paternity or adoption leave in the listed countries.
Check the availability and any issues affecting the Basic PAYE Tools (BPT) online service.
How to work out and claim Corporation Tax relief on trading losses.
Get guidance from HMRC if you're a tax agent or an adviser
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
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…
A definition of the different types of venture capital schemes and how they work
This guidance summarises the requirements, controls and sanctions that Border Force applies to firearms and offensive weapons when they are imported into the UK.
Find out how to move your goods from inward processing into free circulation, another special procedure or re-export.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
Find out which locations are using the Goods Vehicle Movement Service.
Find out about the tariff suspensions that apply from the end of the transition period.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Use this form to provide evidence to support your Company Tax Return if you're claiming creative industry tax reliefs for Corporation Tax.
Find out if you can claim under the merged R&D expenditure credit (RDEC) scheme or enhanced R&D intensive support (ERIS) for accounting periods beginning on or after 1 April 2024.
Find the latest Climate Change Levy and Carbon Price Support rates for energy providers.
Check the time limits and how to claim back import duty and VAT you’ve paid on damaged or rejected imports.
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.
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