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If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Find out more information on expenses, payments and benefits that are non-taxable.
Guidance on Creative Industries Expenditure Credits, which are available to film, television and video game production companies.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
Find out if you’re a trust or company service provider who needs to register for supervision with HMRC under the money laundering regulations.
Tax treaties and related documents between the UK and South Africa.
Find out what you need to do to disincorporate a company and start running it yourself.
Tax treaties and related documents between the UK and Poland.
Find out more information on relocation expenses and benefits that qualify for exemption.
This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.
Learn more about money laundering regulations, your responsibilities and how to report suspicious activity.
Find out about double taxation agreements which are used to protect the government's taxing rights and attempts to avoid or evade tax.
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.
Certificates you can use when zero rating goods or services under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
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