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Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
How HMRC calculates and notifies UK-based businesses about customs civil penalties for contraventions of EU and national legal requirements.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
Use this guidance to find out what you need to provide and how to make a return of information.
Find out how to complete a goods movement reference to move goods from Great Britain to Northern Ireland through entry in declarant's records.
Find out how to get an agent reference number for VAT, VAT Mini One Stop Shop (MOSS), NOVA or VAT EU Refunds for Agents.
Find out how to report changes to your details. You can withdraw your application to register or cancel your registration for anti-money laundering supervision.
Guidance on the place of supply of goods and its impact on the scope of VAT
Guidance on the reverse charge procedure which is a measure designed to counter criminal attacks on the UK VAT
Get help to classify ceramic articles for import and export.
Find out if you’re an art market participant and need to register with HMRC under the money laundering regulations.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
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…
This factsheet provides information about compliance checks.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Make a request to withdraw funds from your cash account.
This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introducti…
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