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Find out what options you have to delay sending HMRC information about goods and paying Customs Duty when you move them into or out of Great Britain (England, Scotland or Wales).
If you believe you’ve overpaid tax, use the tool to tell you if an overpayment relief claim is the correct way for you to claim it back.
Find out about making a Company Tax Return, what you need to include and who needs to submit a return.
Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
Find out what an HMRC officer will do when they visit your business and what records they’ll ask to see.
Most registered pension schemes have one or more trustees who act separately from the employer or anyone else who set up the scheme.
This handbook provides technical guidance for traders and businesses on the use of the Simplified Customs Declaration Process (SCDP). The liability still rests with the users of this guidance to ensure that all legal require…
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.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
What you need to tell HMRC if you’re a tax agent and your business is changing in some way.
Find out what amount of tax relief your employee is entitled to for business journeys.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
Find out about the Community Investment Tax Relief scheme if you invest in accredited community development finance institutions.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Provides information on the background and legislation of these guidelines.
Compile and submit AFT returns on the service and find out how to make payments, amend earlier returns or ask for payment refunds or reallocations.
First published during the 2019 to 2022 Johnson Conservative government
Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust.
Find out which disposals of assets from historic houses are within the scope of VAT.
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