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Find out how to manage a customs warehouse, handle goods, and process, repair and move goods.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
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 factsheet is about disputes during compliance checks.
Find out about the treatment of Capital Gains Tax during a period abroad.
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.
Information on rules to stop companies from reducing UK tax by diverting profits to tax shelters and preferential regimes, and the exemptions.
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
Information on the types of inward processing authorisations.
How to complete supplementary pages CT600B and what information you need to include.
Find out what to do when you transport goods out of the UK under a transit movement to common transit countries.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
This guidance is for Large Business Customer Compliance Managers and their customers. It explains HMRC’s approach to working with large business customers to manage their tax compliance risk.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
Use this helpsheet to understand how personal possessions, or chattels, are treated for Capital Gains Tax and how to calculate gains or losses.
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
This notice explains all of HMRC's Extra Statutory Concessions in force at the time of publication.
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
Information about free charge goods.
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