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How to work out the weight of plastic packaging components and each material used to make them, to check if you must register for Plastic Packaging Tax and include them on your return.
The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.
Choose how you’ll make supplementary declarations for goods that you entered into your own records without authorisation.
Details how to use, operate and deposit goods in a customs warehouse.
Information on using inward processing.
Find out about the Spirit Drinks Verification Scheme if you produce a UK spirit drink with a protected Geographical Indication.
Find out what employment types have different rules for entitlement to Statutory Paternity Pay.
Details when you can use authorisation by oral declaration.
Find out about VAT relief that may be available if you’re a charity buying certain goods and building work for disabled people.
Who needs to register for the tax and when, and what you must do before you register.
A guide to the law relating to Child Benefit and Guardian's Allowance. It is presented in 12 main sections, which generally reflect the order of the relevant acts and regulations.
Guidance on the Electricity Generator Levy that applies to electricity generation receipts above the levy threshold attributed to qualifying generating.
Tax treaties and related documents between the UK and Peru.
Find the currency codes to be used with Data Element (DE) 4/10 of the Customs Declaration Service (Appendix 11).
Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
If you're moving goods outside the UK, you'll need to make an exit summary declaration if you've not fulfilled safety and security requirements with a full customs export declaration.
How to pay unpaid tax if you have income or gains from cryptoassets, and how long it takes for your payment to reach HMRC.
When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief.
Make a voluntary disclosure for any R&D claims made in error that are out of time to amend on your Company Tax Return.
Don’t include personal or financial information like your National Insurance number or credit card details.
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