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Information on the types of Bills of Discharge.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
VAT registered businesses can use this list to determine if VAT can be reclaimed as input tax on particular makes and models of car derived vans and combi vans.
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).
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017 to 6 April 2025.
Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
Find out what information you may be asked for by your account provider and how that information is shared.
Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.
An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts
Find out about best practice approaches to transfer pricing to lower risk and avoid common mistakes.
How to pay Plastic Packaging Tax, and how long it takes for your payment to reach HMRC.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
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