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Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
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’re a letting agency business who needs to register with HMRC under the money laundering regulations.
Guidance on the place of supply of services and its impact on the scope of VAT
Tax treaties and related documents between the UK and Singapore.
Guidelines on requirements and responsibilities for entry summary declarations.
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
Use the P11D Working Sheets (2025 to 2026) to help develop payroll software if you're a PAYE software developer.
Help on how to complete your spreadsheet return templates and send them to HM Revenue and Customs.
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.
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
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).
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
How to report a fund or asset transfer to a qualifying recognised overseas pension scheme (QROPS) to HMRC using the managing pension schemes service.
Tables and instructions to work out the ‘basis amount’ for calculating the maximum income from capped drawdown pension funds.
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 …
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
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.
If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
If you're an education provider, check if and when you need to register for VAT to prepare for VAT being chargeable on school and boarding fees.
Don’t include personal or financial information like your National Insurance number or credit card details.
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