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This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
Find out what you’ll need and what you must do before you sign up to Tax-Free Childcare to get a payment provider account.
Guidance on the place of supply of services and its impact on the scope of VAT
Find the Safety and Security (S&S) GB location code to use in your entry summary declaration when importing goods into Great Britain.
Certificates you can use when zero rating goods or services under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.
Find out what to do if your agent asks you to authorise them through your business tax account.
How and when you can claim relief on the earnings of qualifying veterans.
Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
What information needs to be on ISA application forms if you're an ISA manager.
Find out what you can do with your goods when they are being processed or repaired using inward processing.
Find out how to get an agent reference number for PAYE, Construction Industry Scheme (CIS) or Employment Related Securities (ERS).
Find out how to declare goods you’re bringing into Great Britain to sell or use for your business that are under the total value of £2,500 and meet certain other conditions.
Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them.
Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
How to register a group of companies, company divisions, joint business ventures and business units for VAT and what to do if they change after registration.
Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)
Find codes for the additions or deductions to the item price or amount being declared in the Customs Declaration Service (Appendix 10).
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
How to access and use the New Computerised Transit System (NCTS) to submit electronic transit declarations when moving goods.
Don’t include personal or financial information like your National Insurance number or credit card details.
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