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Tax treaties and related documents between the UK and Nigeria.
Find step-by-step help on what to do when an employee leaves, if you currently use Basic PAYE Tools to operate payroll.
Find out about the Accrued Income Scheme and how to work out your accrued income profits or losses.
This factsheet tells you about the penalties HMRC may charge if you do not comply with the regulations for the Vaping Duty Stamps Scheme.
Guidance on Draught Relief and which products qualify for Small Producer Relief and what to do if you export small producer products.
Apply to HMRC to add or remove premises, products or operations for existing warehouse approval holders.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
How to pay the Climate Change Levy, and how long it takes for your payment to reach HMRC.
Find out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025.
Information about Procedures Codes (PCs) and Additional Procedures Codes (APCs).
You can get relief on exported and converted packaging in the same accounting period or claim a credit for them on a later tax return.
Get help to classify pharmaceutical products used to treat or prevent diseases or ailments (in humans or animals), including comparators used in clinical trials and placebos.
Find out how to declare that your goods have been put to their authorised use, destroyed or re-exported.
Find out why you need to prepare for 1 April 2026 if you manufacture, import or store vaping products in the UK.
This is the eighth edition of the Valuation Office Agency’s Rating Cost Guide (the Guide).
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.
How to apply the new relief introduced by Finance Act (no 2) 2017
Tax treaties and related documents between the UK and Gibraltar.
This Appendix contains the specific completion rules instructions for each 3-digit Import Additional Procedure Code that can be used in Data Element (DE) 1/11 for Customs Clearance Requests (CCR) C21i.
Do not include personal or financial information like your National Insurance number or credit card details.
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