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Find out about the treatment of Capital Gains Tax during a period abroad.
Classification of territories for the purposes of offshore non-compliance penalties.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Information on rules to stop companies from reducing UK tax by diverting profits to tax shelters and preferential regimes, and the exemptions.
Tax treaties and related documents between the UK and Austria.
These maps show Freeport locations in the UK, their outer boundaries and the Freeport tax sites within them.
Regulations that brewers and contract brewers must comply with when producing beer to sell.
Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.
Find out what you'll need to get a legally binding decision on the commodity code to use when importing or exporting your goods.
If you’re a legal representative, find out the information you need to tell HMRC to calculate the lump sum death benefit charge.
Use this service if you're an authorised loader arriving or departing goods from the UK.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
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…
List of eligible goods and their authorised uses.
Find a list of codes which may be used in Data Element 5/23 to identify the location where the goods may be examined for airports (Appendix 16A).
Find out why you need to prepare for 1 April 2026 if you manufacture, import or store vaping products in the UK.
Use these tables to find out if an employee's period of sick absence links with a previous one.
Check if your company qualifies for Museums and Galleries Exhibition Tax Relief for Corporation Tax and what you can claim.
Get help to classify edible vegetables, roots, tubers, herbs, spices, fruit, nuts and peel for import and export.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
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