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Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
What you need to do to get goods through customs if you’re using a UK port which uses the Goods Vehicle Movement Service.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
How charities and CASCs can make written, verbal and online declarations and what information to include.
Find out what transactions to include in the amount you use to work out Stamp Duty Land Tax (SDLT).
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.
Tax treaties and related documents between the UK and Australia.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.
Find out about the type of losses your company can offset against profits in future accounting periods.
Find out about Double Taxation Relief and a list of territories with a double taxation treaty with the UK.
Find tax type codes (DE 4/3) which may be declared for goods liable to excise duty, their associated excise duty rates and guidance on how to determine the tax types that apply to goods liable to excise duty.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Find out how to claim a customs duty waiver if you are bringing goods into Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Tax treaties and related documents between the UK and India.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
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