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List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Find out about best practice approaches to transfer pricing to lower risk and avoid common mistakes.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
Find out how to understand and use the information on your monthly statements.
Information about method 1, transaction value.
This customs technical handbook explains the safety and security requirements that apply to goods entering and exiting both Great Britain and Northern Ireland.
Find the supervising office (SPOFF) codes for Data Element 5/27 when making a declaration to the Customs Declaration Service (Appendix 17).
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Find a list of document status codes for Data Element 2/3 of the Customs Declaration Service (Appendix 5B).
Guidance relating to tax advantaged share schemes.
Tax treaties and related documents between the UK and Poland.
Tax treaties and related documents between the UK and Hong Kong.
Find out what to do if your agent asks you to authorise them through your business tax account.
Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.
Find out when and how to submit a return and how to make an amendment after it’s been submitted.
Find out how to complete and submit a return using the HMRC spreadsheet or electronic flat text file (EFTF).
Find out what you can do with your goods when they are being processed or repaired using inward processing.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
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