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This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products. It is intended for commercial producers, importers and exporters of alcoholic product…
When you may need to make a change to your Self Assessment tax return for SEISS payments, and how to do it.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
How to apply for a reduced rate of withholding tax, and work out the tax due on worldwide earnings.
Who needs to register for the tax and when, and what you must do before you register.
This manual provides guidance on the corporation tax treatment of insurance companies writing life assurance and other long-term insurance business. The guidance relates to the life tax regime introduced in Finance Act 2012 …
The legislation on video game development provides specific rules for relief on video games in addition to rules for calculation of profits and losses of video game developments.
This notice is about excise duty drawback which is a refund of UK excise duty.
Find out what amount of tax relief your employee is entitled to for business journeys.
How to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
Find the notes for all Declaration Category Data Set tables covered by Appendix 21-25 of the CDS Declaration and Customs Clearance Request Instructions.
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.
Tell HMRC if a company wants to enter the qualifying asset holding company (QAHC) regime, make an information return or make other notifications.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.
Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
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