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Use Construction Industry Scheme (CIS) form CIS304 to register a partnership as a subcontractor, apply for gross payment status, or both.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Guidance on identifying the appropriate parts of the EC Sixth Directive, now the Principal VAT Directive and UK VAT Law.
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.
Information on authorised use, including what goods are eligible and how to apply for authorised use.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.
Get help to classify plastics for import and export.
How Income Tax and National Insurance contributions rules work if you’re a share fisher.
Use this online service to submit a return.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Guidance on the rules and procedures for cancelling a VAT registration.
This manual provides guidance on how to spot and tackle various types of VAT fraud
Tax treaties and related documents between the UK and Guernsey.
Find out about the service HMRC provide for tax agents and advisers to help resolve client-specific issues.
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.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.
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