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Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.
Forms P60 (2025 to 2026) for PAYE software developers.
Self Assessment, PAYE and Income Tax subject headings for agents' letters to HM Revenue and Customs on behalf of clients.
Find out how Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
These maps show Freeport locations in the UK, their outer boundaries and the Freeport tax sites within them.
Tax treaties and related documents between the UK and China.
Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.
Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).
Find out about the due diligence principles to assure your labour supply chains.
If you’re a member or a legal personal representative of a member of a public pension scheme and not a judicial or local government scheme member, check how the public service pensions remedy (known as McCloud) could affect…
Find out if anti-dumping duty, countervailing duty and safeguard measures apply to your goods and how to claim a repayment.
Find out if you can register for VAT under the VAT registration scheme for racehorse owners.
Find out more about the rules which exempt work-related training provided for employees from tax.
Explains the NATO 302 process and is for use only by NATO military.
A 'fit and proper persons' declaration for managers of charities and Community Amateur Sports Clubs claiming tax relief.
Check the availability and any issues affecting the Corporation Tax online service.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
Get help to classify edible vegetables, roots, tubers, herbs, spices, fruit, nuts and peel for import and export.
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