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Use Construction Industry Scheme (CIS) form CIS304 to register a partnership as a subcontractor, apply for gross payment status, or both.
Tax treaties and related documents between the UK and Cyprus.
Temporary duty suspensions and autonomous tariff quotas (ATQs) for importing goods into the UK.
Use your HMRC online account or the HMRC app to receive some HMRC tax letters and messages online.
This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
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.
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Use the online service or postal form CA8480 to apply for a refund of Class 2 National Insurance contributions.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
If you're an education provider, check if and when you need to register for VAT to prepare for VAT being chargeable on school and boarding fees.
How to complete supplementary pages CT600E and what information you need to include.
Tax treaties and related documents between the UK and Jersey.
Find out how to declare goods you’re taking out of 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 the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
How to access your new Making Tax Digital for Income Tax service and dedicated support.
How HM Revenue & Customs administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay
Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.
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