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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 a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
Use this guide to design employer substitute forms P60 for tax years 2025 to 2026 and 2026 to 2027.
Find out about paying tax on the remittance basis if you're a UK resident who has foreign income and gains but do not live in the UK.
UK offices where movements under the Community and Common Transit procedures can start and end.
Find out how to work out the value of your property and get information about pre-return banding checks.
Find out how to get a legally binding decision on the commodity code to use when importing into or exporting from Northern Ireland or the EU.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Get help to classify herbal medicines, vitamins, food preparations, supplements and tonics for import and export.
Information on unauthorised use, guidance, when to contact HMRC and how to get advice.
Check for any known problems creating, signing in or resetting your sign in details.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Tax treaties and related documents between the UK and Sweden.
Tax treaties and related documents between the UK and Turkey.
Information for people applying for, or thinking of applying for, roles at HM Revenue and Customs.
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Use the employers exemption form if you are an employer and want to apply for a bespoke or industry scale rate for reporting non-taxable expenses and benefits.
Find out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025.
Find out how to send post or a parcel to someone outside of the UK.
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