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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.
The Tax-Free Childcare Technical Manual is a guide to the law relating to Tax-Free Childcare
Guidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability
Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme (FHDDS).
Use this spreadsheet to make an annual return of information to HMRC if you’re an Individual Savings Account (ISA) manager.
List of eligible goods and their authorised uses.
Tax treaties and related documents between the UK and Finland.
Find out about tax reliefs on qualifying loans and alternative finance arrangements.
Apply for protection against infringements of intellectual property rights on UK imports and exports.
Find out about the customs simplified procedure aggregation rules for the Customs Declaration Service (CDS).
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
Information on different waivers for procedures being used.
How HMRC issue claims to insolvency practitioners, and how VAT penalties and interest apply.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Use this form to tell HMRC about VAT due on goods sold to pay off a debt if you’re an auctioneer or an insolvency practitioner.
Find out which sanitary protection products you can supply at the zero rate of VAT.
This factsheet tells you about HMRC's examination of your electronic records as part of their compliance check.
Tax treaties and related documents between the UK and Gibraltar.
Tax treaties and related documents between the UK and Hungary.
Don’t include personal or financial information like your National Insurance number or credit card details.
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