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Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
Use the Self Assessment helpsheet to claim relief on dual residency, when there's a double taxation agreement between the UK and another country you live in.
The new Construction Industry Scheme (CIS) post April 2007, showing how payments are taxed from 6 April 2007
Find out how to complete and submit a return using the HMRC spreadsheet or electronic flat text file (EFTF).
The circumstances when your Council Tax band might change, including alterations and similar properties in the area being rebanded.
This manual provides technical guidance regarding the entitlement and enforcement of the National Minimum Wage.
Find out who should register for Corporation Tax as a non-UK incorporated or non-UK resident company.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Guidance on the tax rules affecting investment funds and fund managers.
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
Find ISA managers approved by HMRC from October 2014.
Find the UK's preferential tariffs and Rules of Origin for the agreements contained within the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
Find out what to do if your agent asks you to authorise them through your business tax account.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
How to update your details online if you think your tax code is wrong because of changes to your pension income.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Guidance for staff working through PAYE processes for individuals and employers. HMRC is currently reviewing this guidance. If you have any comments or feedback, please email: hmrcmanualsteam@hmrc.gov.uk
Find out how to contact HMRC to help you get a commodity code and what information you’ll need to send us.
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