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Find out what you need to do and how to apply to operate a customs warehouse when importing to the UK.
Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
Find out when investments can be withdrawn and how to close or void a Junior ISA.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for maritime ports and wharves (Appendix 16C).
This appendix contains the specific completion rules instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for exports.
Check the availability and any issues affecting the Self Assessment online service.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
The National Minimum Wage Manual (NMWM) provides technical guidance regarding the entitlement and enforcement of the national minimum wage. Where appropriate, the guidance identifies the relevant legislation, mainly the Nati…
Check when to make a return, types of interest to report, how to categorise participants, and how to deal with different types of accounts and ownership.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Payments made outside the tax rules are classed as unauthorised and tax charges are payable.
Find out when your pension scheme must pay some or all of the tax for you and when they can choose to do so.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
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.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
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