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Use these tables to check your employee started with you in time to qualify for maternity pay.
What you need to do if you sell or store tobacco products in the UK.
Find out who should register for Corporation Tax as a non-UK incorporated or non-UK resident company.
Find out about the Transfer Pricing and Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
This manual provides technical guidance regarding the entitlement and enforcement of the National Minimum Wage.
Find out about tax and fuel benefit for company cars and vans.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Guidance on Creative Industries Expenditure Credits, which are available to film, television and video game production companies.
Guidance on the tax rules affecting investment funds and fund managers.
Use this spreadsheet (ROPL-01) to send information about rents and other payments arising from land, if you receive a statutory notice from HMRC.
Ask for a refund or reallocation of charges paid relating to returns and reports submitted using the Pension Schemes Online or Managing Pension Schemes services.
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).
When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
Guidance on Stamp Taxes on Shares and other Securities - Stamp Duty and Stamp Duty Reserve Tax (SDRT)
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 what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
Find out the codes to be used to provide additional information in Data Element (DE) 2/2 of the customs declaration or clearance request (Appendix 4).
Use the online service or VAT431C form to reclaim VAT, if you're a DIY housebuilder converting an existing building into a dwelling.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Do not include personal or financial information like your National Insurance number or credit card details.
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