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Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
Guidance on how a Senior Accounting Officer for all companies must deliver correct and complete tax returns
Find out what you need to do when making a full declaration to send goods from the UK.
You may be able to claim a waiver for goods brought into Northern Ireland so that you do not have to pay duty on those goods.
How to use a risk-based approach to carry out compulsory risk assessments of your business.
Use this guide to help you fill in the UK property pages of your Self Assessment tax return.
How charities and CASCs can make written, verbal and online declarations and what information to include.
Learn more about the support available to tax agents and advisers which will help you and your clients.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
How to apply for or renew a Double Taxation Treaty Passport and how to tell HMRC about passported loans, for overseas lenders and UK borrowers.
Find out about best practice for sharing group structure information with HMRC to avoid misunderstandings and save time and resource.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for 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 which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out what we expect from you if you represent or give advice to taxpayers.
Find out if you have to pay Income Tax when you get your pension.
Tax treaties and related documents between the UK and Australia.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
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