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How spouses and civil partners of armed forces personnel posted overseas can fill gaps in their National Insurance record.
Check which Authorised Economic Operator status you could apply for and their benefits if your business has role in the international supply chain.
Guidance on deciding whether a supply of land or property has been made, and in deciding the liability of a supply of land or property.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
Get extra help dealing with HMRC if you're a tax agent or adviser trying to resolve ongoing issues for a client.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Find out if you need to apply for an approval check, how to apply and how HMRC will carry out the checks as part of the business registration process.
Find out if you’re a trust or company service provider who needs to register for supervision with HMRC under the money laundering regulations.
How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes inc…
What you need to know about the new rules if you're in a labour supply chain which includes an umbrella company, or any third person supplying labour.
Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
All aspects of company taxation including appeals, enquiries, payments and penalties
Find out how to create and send an XML file for your country-by-country report, if you’re a multinational enterprise (MNE).
Fill in a form to give someone else authority to challenge your Council Tax band on your behalf.
Find out more information on expenses, payments and benefits that are non-taxable.
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
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.
Do not include personal or financial information like your National Insurance number or credit card details.
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