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Find out how to apply VAT if you're in the taxi and private hire car trade.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Use the P11D Working Sheets (2025 to 2026) to help develop payroll software if you're a PAYE software developer.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
Find out about the registered dealers in controlled oil (RDCO) scheme.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Use the online service or postal form CA8480 to apply for a refund of Class 2 National Insurance contributions.
Check if you must register for the Alcohol Wholesaler Registration Scheme (AWRS) to sell alcoholic products to another business.
Guidance on the tax rules affecting investment funds and fund managers.
This manual concerns the tax treatment of cryptoassets
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.
The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.
Find out how the CPD Carnet works, how to apply and what to do at customs.
What you need to do when making a full declaration to bring or receive goods into the UK.
How to apply to HMRC for statutory and non-statutory clearances or approvals for transactions, and where to send applications.
Find out why penalty determinations are issued and what to do if you receive one.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Calculate contributions for employees who must pay National Insurance for current and previous tax years.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
How to complain about serious misconduct by HMRC staff and how your complaint will be dealt with.
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