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This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set …
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
How to apply to HMRC for statutory clearances for transactions, and information to provide in your application.
Tell HMRC about changes to your contact details and anti-money laundering supervision details as a tax agent.
Ask for a refund or reallocation of charges paid relating to returns and reports submitted using the Pension Schemes Online or Managing Pension Schemes services.
Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.
Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.
If you complete a Self Assessment tax return, you must use it to tell HMRC about your student or postgraduate loan deductions.
Draft forms to help software developers design payroll software.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Choose how to pay Customs Duty, excise duties and VAT.
How you can use relief at source to claim tax relief back on pension scheme contributions.
The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Find out how to spot signs of disguised renumeration tax avoidance on your payslip and get help and support.
Get help to classify textiles and which headings and codes to use.
Find out about the VAT liability of insurance transactions and insurance related services.
Check the rules on Individual Savings Account (ISA) subscriptions and what counts towards the subscription limit if you're an ISA manager.
Don’t include personal or financial information like your National Insurance number or credit card details.
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