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Find out how to report and pay back excess tax relief claimed through relief at source as a pension scheme administrator.
Check the availability and any issues affecting the agent services account.
Check the availability and any issues affecting the excise movement and control system (EMCS) online service.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
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.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
Find out how you can import tobacco products into the UK from countries inside and outside the EU.
Additional steps you or someone acting on your behalf may need to take to tell HMRC that your goods have arrived in the UK at a location using the Goods Vehicle Movement Service.
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
This customs technical handbook explains what customs warehousing is, which goods are eligible and the technical requirements for using the customs warehousing procedure.
Find the tax type codes which identify the kinds of duty or tax to be paid or secured (Appendix 8).
Information on authorised use, including what goods are eligible and how to apply for authorised use.
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 how to contact HMRC if you're a large business.
Dealing with employees who leave during the tax year – including in year corrections and expenses which could not be accounted for during the year.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
Reduced rates of Stamp Duty Land Tax (SDLT) will apply for residential properties purchased from 8 July 2020 until 30 June 2021 and from 1 July 2021 to 30 September 2021 inclusive.
Find out what to do when you transport goods out of the UK under a transit movement to common transit countries.
Use this calculator to work out how much creative industry tax relief or expenditure credits you may get for your production and where to claim it on your Corporation Tax return.
This guidance is intended to set out the basic department wide standards for complaints handling.
Don’t include personal or financial information like your National Insurance number or credit card details.
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