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Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Find out how to register to tell HMRC that you need to report Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
Setting out the general principles of how to report different benefits in kind (BiKs) in real time and how to apply those general principles to various specific situations.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out more about the new service supporting major investment projects, including how the scheme works, who can apply, the taxes covered and the financial threshold.
Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)
Information for heavy goods vehicle hauliers or drivers who attend an inland border facility, where customs and document checks can take place away from ports.
You’ll need to classify the goods you import with the right commodity code, check they meet the rules of origin, and get proof of their origin.
This factsheet will tell you about choosing to contact us by email, including the risks, and opting out of using email.
Use this guidance to help you change a charity's details using form ChV1.
Guidance on Stamp Taxes on Shares and other Securities - Stamp Duty and Stamp Duty Reserve Tax (SDRT)
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
Theatre Tax Relief (TTR) is available from 1 September 2014. Your company will be entitled to claim TTR if it is a Theatrical Production Company and putting on a qualifying theatrical production. The production must meet …
Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
Newsletter 175, published by HMRC in November 2025 to update stakeholders on the latest news for pension schemes.
Verify the identity of an officer from HMRC or an HMRC collector if they contact you in person.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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