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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.
What you need to do if you sell or store tobacco products in the UK.
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.
This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
Find information on claiming tax reliefs and allowances on your Self Assessment tax return.
Find information on completing the partnership section of your Self Assessment tax return.
Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
Learn more about money laundering regulations, your responsibilities and how to report suspicious activity.
Tax treaties and related documents between the UK and South Africa.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
If your employer pays for your medical insurance you can check what information HMRC holds, or tell us if it starts, stops or changes.
This handbook explains the 6 methods for establishing the value on which Customs Duty and import VAT is calculated and when they should be used. The same value is also used for trade statistics. The handbook explains HMRC’s …
Find out if you’re a trust or company service provider who needs to register for supervision with HMRC under the money laundering regulations.
Find out if you can declare personal goods orally or by conduct.
Guidelines on requirements and responsibilities for entry summary declarations.
How VAT applies if you give or get sponsorship.
Woodlands may be eligible for certain tax reliefs and exemptions, depending on the type of woodland and its purpose.
This factsheet provides information about compliance checks.
Don’t include personal or financial information like your National Insurance number or credit card details.
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