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Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax treaties and related documents between the UK and Italy.
Find out what you need to do when your circumstances change, such as adding and ceasing your income sources, changing software or tax agent, adjusting payments on account, and amending a submitted tax return.
The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
How to use a risk-based approach to carry out compulsory risk assessments of your business.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out if you can claim a Research and Development (R&D) tax credit for accounting periods beginning before 1 April 2024.
Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017 to 6 April 2025.
Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.
This guide provides detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).
How charities and CASCs can make written, verbal and online declarations and what information to include.
Find out what you need to do and what HMRC standards you must meet before registering as a professional tax agent.
Find out why HMRC may contact you if your tax code changes due to a change in employment.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Find out when your pension scheme must pay some or all of the tax for you and when they can choose to do so.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re converting an existing building into a dwelling.
Use your duty deferment account to delay paying most duties and import VAT.
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