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Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out about penalties HMRC may charge if you're a trustee and you fail to register or to maintain details of a trust.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Check the availability and any issues affecting the agent services account.
Tax treaties and related documents between the UK and Belgium.
Check which Air Passenger Duty rates apply for years earlier than the current year.
When it starts, how it works and how it can help your clients stay on top of their Income Tax.
Tax treaties and related documents between the UK and Jersey.
Use this list to find a Child Trust Fund account provider authorised by HMRC.
Check what security features you’ll need put on tobacco product packaging.
Find out how to work out your Research and Development (R&D) tax relief for your Corporation Tax Company Tax Return.
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
Practical information to help tax agents prepare for Making Tax Digital for Income Tax.
Countries have their own rules about what goods you can bring in using an ATA Carnet. Check with the issuer in the country you’re exporting to.
Find out which locations you need to submit an ‘arrived’ export declaration at before moving goods and where to take the goods if they need to be checked.
Find out if your multinational enterprise (MNE) group needs to send a country-by-country report to HMRC.
Learn more about your responsibilities as a company director.
If you’re a legal representative, find out the information you need to tell HMRC to calculate the lump sum death benefit charge.
Find out how you can import tobacco products into the UK from countries inside and outside the EU.
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