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Detailed guidance, regulations and rules
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Consultations and strategy
Data, Freedom of Information releases and corporate reports
Guidance on the basic principles covering the Transfer of a business as a Going Concern
Guidance on helping you prepare for the 2 new taxes introduced in the UK as part of the international response to the challenges of digitalisation.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
Tax treaties and related documents between the UK and Jersey.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
Find out if you can deduct some of the costs of running your company to work out its taxable profit.
Form A is used to give proof of origin for goods being imported from countries covered by the Developing Countries Trading Scheme.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
This guidance provides information on VAT group treatment, allowing two or more corporate bodies to account for VAT under a single registration number with one of the corporate bodies in the group acting as the representativ…
Check the documents that detail product specific tariff-rate quotas, including the individual product volumes and rates, and also list of eligible goods and their authorised uses.
Use this calculator to help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.
Use these general provisions to help you determine the origin of your products.
Verify or change the email address we use for your customs messages and notifications.
Find out how to value company benefits for your employees.
If you're a pension scheme administrator find out how to apply to register a new pension scheme with HMRC or check the progress of submitted applications.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Find out about ongoing and closed tax policy consultations.
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