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Schema and supporting guidance for software developers or agents acting for digital platform operators to create XML reports about sellers using digital platforms.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings.
This Appendix contains the specific completion rules instructions for each 3-digit Import Additional Procedure Code that can be used in Data Element (DE) 1/11 for Customs Clearance Requests (CCR) C21i.
These maps show Freeport locations in the UK, their outer boundaries and the Freeport tax sites within them.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.
How to pay Air Passenger Duty, and how long it takes for your payment to reach HMRC.
Find information to help you fill in the Employment pages of your Self Assessment tax return.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Find out how to complete a goods movement reference to move goods from Great Britain to Northern Ireland through entry in declarant's records.
Find out how to report changes to your details. You can withdraw your application to register or cancel your registration for anti-money laundering supervision.
Rules for moving goods between the UK and EU under the Trade and Cooperation Agreement.
The figures you’ll need and how to use them to work out your discounted duty rates.
Find out the expectations for good use of generative artificial intelligence (AI) in commercial software products that help customers submit information to HMRC.
Classification of territories for the purposes of offshore non-compliance penalties.
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
An explanation of how certain types of income from savings and investments are taxed
How to meet your anti-money laundering obligations and recognise risks to prevent money laundering, terrorist financing and proliferation financing.
Tax treaties and related documents between the UK and the Isle of Man.
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