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Check customs rules for private individuals who travel to the UK from another country in a pleasure craft
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
How charities and CASCs can make written, verbal and online declarations and what information to include.
Use this calculator to gross up an estate, when the will leaves ‘free of tax’ gifts and the residue is partly or completely exempt from Inheritance Tax.
This guidance is written for HMRC officers who have to consider the remittance basis and domicile of individuals
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
This manual concerns the tax treatment of cryptoassets
The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.
Guidance on determining the liability of the supply of goods or services effected for a consideration
Find out what information you may be asked for by your account provider and how that information is shared.
Find out about changes to Corporation Tax relief on goodwill and relevant assets if you're a business or tax agent.
How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
What to do about tax and National Insurance if you pay an employee free of tax.
Find out what you need to do if you’re a contractor or subcontractor based outside the UK and do work covered by the Construction Industry Scheme (CIS).
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Find out when your pension scheme must pay some or all of the tax for you and when they can choose to do so.
Check how to apply for a Group Payment Arrangement to save money by making joint payments of Corporation Tax.
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
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