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Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Check if your company qualifies for Video Games Expenditure Credits for Corporation Tax and what you can claim.
Newsletter 181, published by HMRC in May 2026 to update stakeholders on the latest news for pension schemes.
Find out about exemptions or reliefs that apply to Climate Change Levy if you're a supplier or producer.
Check the availability and any issues affecting the Simple Assessment payment plan service.
Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Changes to late submission penalties and late payment penalties if you’re volunteering to use Making Tax Digital for Income Tax.
This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.
Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.
How to move, store and trade duty-suspended and duty-paid excise goods.
Information about digital ATA Carnets, also known as eATA Carnets.
Guidance on when you should contact your local authority (council) about your domestic property.
Information about how we manage unacceptable customer behaviour consistently and fairly.
Make a voluntary disclosure of any unpaid tax if you have income or gains from cryptoassets, including exchange tokens, NFTs and utility tokens.
Theatre Tax Relief (TTR) is available from 1 September 2014. Your company will be entitled to claim TTR if it is a Theatrical Production Company and putting on a qualifying theatrical production. The production must meet …
Submit a report to HMRC if you're a 'relevant person’ and have identified a discrepancy with a trust as part of your money laundering obligations.
Find out about repayment and remission of customs duties by HMRC and how to apply.
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