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Detailed guidance, regulations and rules
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Definition of capital allowances, how allowances are made and how to claim
Rates, allowances and limits for Corporation Tax.
Use this helpsheet to find out if you’re entitled to Investors’ Relief.
Find out how to send parcels from Great Britain and Northern Ireland if you're a business.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Find ISA managers approved by HMRC from October 2014.
Find out when investments can be withdrawn and how to close or void a Junior ISA.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
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.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
How to register for the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out what you need to account for and who to contact if you're an insolvency practitioner or official receiver dealing with HMRC.
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).
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Get step by step help to run your payroll and change payroll details using Basic PAYE Tools.
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