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How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.
Information for software developers to install and run the Local Test Service (LTS).
This notice explains how to register for Pillar 2 top-up taxes in the UK, what you'll need to provide, and how to notify HMRC of any reporting related changes.
Check the availability and any issues affecting the Childcare service.
Find out about Alcoholic Ingredients Relief (AIR), which is the repayment of Alcohol Duty charged on spirits, beer, wine, other fermented products and cider.
Information about free charge goods.
Find a list of codes for the types of Government Department licences that can be declared for imports and exports in Data Element 2/3 (Appendix 5C).
Information about payment reference numbers, P60s and P45s.
A new annual flat rate expense allowance for laundering uniforms has been agreed between HM Revenue & Customs and Ministry of Defence.
How to declare imported goods to customs, by entering them in your own records.
How to pay the Soft Drinks Industry Levy, Soft Drinks Industry Levy penalty, or claim a levy credit.
Information about Supplementary Declarations (SDs).
Get help to classify cigarettes, cigars, raw tobacco, smoking tobacco, tobacco for heating and nicotine substitutes for import and export.
Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020.
How to claim relief from Stamp Duty when instruments effect certain transactions between companies in the same group.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
Check if you'll need an import licence and what import duty you'll need to pay when importing certain agricultural goods and food from outside the UK.
How to get urgent authorisation to speak to HMRC about someone else's tax credits if you are an intermediary organisation.
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