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Information about Procedures Codes (PCs) and Additional Procedures Codes (APCs).
How to complete supplementary pages CT600C and what information you need to include.
How to avoid being involved in tax avoidance schemes, if you are moved between umbrella companies as an agency worker or contractor.
Find trade and commercial contacts for Community System Providers (CSPs).
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Guidance on helping you prepare for the 2 new taxes introduced in the UK as part of the international response to the challenges of digitalisation.
Use a general guarantee account to cover any import duty due on goods when they enter the UK.
Find out if you should pay Bingo Duty on profits from games played in the UK, how to register and how to pay.
How to use the Mutual Agreement Procedure (MAP) if you believe your company is not being taxed in accordance with a double taxation agreement.
Check which Annual Tax on Enveloped Dwellings (ATED) chargeable amounts apply for years earlier than the current year.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out if you can claim Enhanced R&D intensive support (NI ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
How to protect your employment business, and the workers you supply, from non-compliant businesses in your supply chain.
Information on the types of Bills of Discharge.
Find out how to report and pay back excess tax relief claimed through relief at source as a pension scheme administrator.
Find out what to do when you transport goods under a transit movement into or through the UK from common transit countries.
How to make an origin declaration if you're using it as proof of origin for products using the Developing Countries Trading Scheme.
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
If you're self-employed or in a partnership, use this calculator to work out your overlap relief figure for self-assessment for the 2023 to 2024 tax year.
Welcome to COG – process based guidance for compliance checks and assurance activity
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