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Find out what to do if you are a carrier and need to check if a goods movement reference is valid and if goods can be moved when using the Goods Vehicle Movement Service.
Stamp Duty Land Tax rates for certain corporate bodies.
Create an agent services account (ASA) for your tax agent firm to use certain HMRC services.
Find out how to get copies of your duty deferment statements.
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.
Information about Universal Credit for families with more than 2 children.
Find a list of offshore funds that have applied for and been approved as reporting funds.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Find out what the Self Assessment for Agents online service is for, what you can do in the service and how to do it.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out about the Statutory Residence Test (SRT) and how it may apply to your circumstances.
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
Register your client’s trust online if you’re a tax agent or adviser.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
Find out how your business tax account can help you manage all your business taxes online from one sign in.
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
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