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Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
Find out about the foreign tax credit relief available against your capital gains.
Check the regulations on aircraft parts imported with a certificate of airworthiness.
Check which types of passengers or flights are exempt from Air Passenger Duty.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
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.
Information about the Entry in the Declarant's Records (EIDR).
Guidance on the process of Alternative Dispute Resolution, which is when an impartial HMRC mediator assists in resolving a tax dispute outside of the Tribunal or Court.
Find out what information you'll need for your application and apply for Authorised Economic Operator status.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find the residency status of your members to give them the right tax relief using relief at source.
Check how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
How to tax mileage allowance payments and passenger payments for employee business travel.
How to declare imported goods to customs, by entering them in your own records.
How to register for Plastic Packaging Tax.
Introductory information on trade-based money laundering (TBML).
Get help to classify pharmaceutical products used to treat or prevent diseases or ailments (in humans or animals), including comparators used in clinical trials and placebos.
Check if you can make a declaration by conduct or orally if you’re claiming Returned Goods Relief or Temporary Admission for reusable packaging.
Don’t include personal or financial information like your National Insurance number or credit card details.
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