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VAT Deregistration
Guidance on the handling of claims made by traders to correct errors that they have made in the conduct of their VAT affairs, which may lead to a refund of VAT
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.
How to help prevent money laundering and terrorist financing for art market participants.
Find a list of organisations approved and monitored by HMRC for Payroll Giving purposes.
This notice explains how to register for Pillar 2 top-up taxes in the UK, what you'll need to provide, and how to notify HMRC of any reporting related changes.
This guide covers alcoholic products definitions and classification including how to calculate the duty. These alcoholic products definitions inform their classification.
Find out which motor vehicles you can and cannot claim a payment for using the scheme.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Find out how to register for Corporation Tax if you are a non-UK resident company who has sold, gifted or transferred ownership of UK property or land.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Understand the rules on tax and National Insurance while you're working abroad so you pay the right amount in the right country.
Use this service to disclose an underpayment of duty, VAT or other import charges on an import declaration made using Customs Handling of Import and Export Freight (CHIEF).
Find out about the tax avoidance arrangements used by some umbrella companies.
This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introducti…
Guidance on bad debt relief which allows a business to claim back VAT on unpaid customer payments.
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.
Tax treaties and related documents between the UK and Czech Republic.
Tariff quotas let you import a certain amount of specific goods at a lower rate of duty. Most tariff quotas operate on a first come first serve basis.
Check if your company qualifies for Video Games Tax Relief for Corporation Tax and what you can claim.
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