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Guidance on the domestic reverse charge for building and construction services (construction reverse charge) which is a measure designed to counter criminal attacks on the UK VAT system.
Tax treaties and related documents between the UK and Austria.
Tax treaties and related documents between the UK and South Korea.
Find out about ongoing and closed tax policy consultations.
Background, objective and definitions.
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).
Tax treaties and related documents between the UK and Malta.
Recognise and reduce risk of money laundering if you are an estate agency or letting agency business.
Tax treaties and related documents between the UK and Pakistan.
Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.
Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.
Find out about HMRC’s privacy policy on using and storing your voice identification data.
How to manage an ISA scheme and the rules you need to follow.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
How to register for Plastic Packaging Tax.
This manual is for all HMRC staff dealing with Non-Statutory Clearances and set out how to deal with any NSC request.
Guidance for trustees of charities, directors of corporate charities, any employees of a charity and volunteers claiming tax reliefs.
Find information about your tax return if you have more than one business.
How to work out your taxable income from UK savings and investments if you’re not resident in the UK.
A quick guide to spotting the signs of tax avoidance schemes, part of HMRC's 'Don't get caught out' campaign.
Don’t include personal or financial information like your National Insurance number or credit card details.
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