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How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).
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.
When and how to tell HMRC about new employment related securities (ERS) schemes.
Use form PSA1 or send an informal calculation to tell HMRC about the value of items included in your PAYE Settlement Agreement.
This factsheet will tell you about choosing to contact us by email, including the risks, and opting out of using email.
Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
Use these tables to check your employee started with you in time to qualify for maternity pay.
Find recognised suppliers and software for the Construction Industry Scheme.
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
If you're a pension scheme administrator find out how to apply to register a new pension scheme with HMRC or check the progress of submitted applications.
An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts
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
Check the availability and any issues affecting the VAT online service.
Find out if you or the people who work for you should be employed or self-employed for tax purposes while working in the hair and beauty industry.
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.
Create an account with the UK ID issuer for business or product IDs if you're involved in the supply of tobacco products in the UK.
Guidelines on requirements and responsibilities for entry summary declarations.
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 approved final versions of form P45 for PAYE software developers.
Don’t include personal or financial information like your National Insurance number or credit card details.
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