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Find out if companies need to elect in to the Disregard Regulations for hedging of derivative contracts.
Find out what roles and access you can give your staff in your HMRC online services for agents account and your agent services account.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
Provides information on the background and legislation of these guidelines.
Use these road fuel charges from 1 May 2023 on your VAT return, to account for private consumption of fuel on a business vehicle.
Tax treaties and related documents between the UK and Malta.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
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.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Find out what a Junior ISA is and how to manage applications.
Check the Temporary Admission document for goods that can benefit from Customs Duty reliefs.
If you import into or export from Great Britain you can apply to get a decision on the origin of your goods.
Find out if you can claim relief from Stamp Duty Land Tax when buying land or buildings in a Freeport or Investment Zone special tax site in England.
How VAT default interest works, when HMRC charges it, and what to do if you think we’ve charged you too much interest.
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).
How to complete supplementary pages CT600B and what information you need to include.
Understand the rules on tax and National Insurance while you're working abroad so you pay the right amount in the right country.
Explains the Business Continuity Procedures to be followed during downtime of the customs' system (NCTS) or traders' system.
Use this list to check if there is a registered landfill site operator near you.
Check if you can apply for authorised use to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing.
Don’t include personal or financial information like your National Insurance number or credit card details.
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