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Background, objective and definitions.
If you believe you’ve overpaid tax, use the tool to tell you if an overpayment relief claim is the correct way for you to claim it back.
Understand the rules on tax and National Insurance while you're working abroad so you pay the right amount in the right country.
Information on authorised use, including what goods are eligible and how to apply for authorised use.
Self Assessment, PAYE and Income Tax subject headings for agents' letters to HM Revenue and Customs on behalf of clients.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
UK offices where movements under the Community and Common Transit procedures can start and end.
This factsheet tells you about the penalties HMRC may charge if you do not comply with the regulations for the Vaping Duty Stamps Scheme.
Tax treaties and related documents between the UK and Peru.
Learn more about off-payroll working rules, often known as IR35.
Check which types of passengers or flights are exempt from Air Passenger Duty.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
If you import into or export from Great Britain you can apply to get a decision on the origin of your goods.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
How to use Method 2 to work out the customs value of your imported goods if you’re an importer or clearing agent.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar Iceland, Liechtenstein, Norway, or Switzerland.
How Income Tax and National Insurance contributions rules work if you’re a share fisher.
Guidance on the Electricity Generator Levy that applies to electricity generation receipts above the levy threshold attributed to qualifying generating.
Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.
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