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Tax treaties and related documents between the UK and Belgium.
Use these tables to find out if an employee's period of sick absence links with a previous one.
Use form NRL2 if you're a non-resident company landlord who wants to receive UK rental income without deduction of UK tax.
How HMRC calculates and notifies UK-based businesses about customs civil penalties for contraventions of EU and national legal requirements.
What happens if you underpay import or export duties and who is responsible for the debt.
Tax treaties and related documents between the UK and Austria.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Tell HMRC about any tax fraud you have been involved in.
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 who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
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.
All aspects of company taxation including appeals, enquiries, payments and penalties
Find out how to claim Income Tax relief under the Enterprise Investment Scheme.
How to tax a beneficial loan arrangement for a director or employee.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
The aim of the EC-S handbook is to give you clear and comprehensive guidance on how to undertake your role within EC-S. It will help you understand the legislation, how our policies work and how they should be applied. It wi…
Find information about paying National Insurance contributions for company directors in current and previous tax years.
Check the availability and any issues affecting the Corporation Tax online service.
Use the P11D Working Sheets (2024 to 2025) to help develop payroll software if you're a PAYE software developer.
Find out whether you're established in the UK for customs purposes.
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