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Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Guidance on the tax rules affecting investment funds and fund managers.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Find out how to work out and make PAYE deductions for employees who come to work in the UK.
Find out who should register for Corporation Tax as a non-UK incorporated or non-UK resident company.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out what information you may be asked for by your account provider and how that information is shared.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.
Check if you must register for the Alcohol Wholesaler Registration Scheme (AWRS) to sell alcoholic products to another business.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper or registered consignor in the UK.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Find out what steps you should take to ensure that you can declare that documents and returns being submitted to HMRC are correct and complete.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.
Find out about imported hybrid mismatches and how to lower compliance risk and avoid common mistakes.
Get help to classify textiles and which headings and codes to use.
Don’t include personal or financial information like your National Insurance number or credit card details.
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