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How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
How to claim a refund in the current tax year if you've stopped working, have flexibly accessed and emptied your pension pot, and have a P45 from your pension provider.
Find out about paying National Insurance contributions to the UK and getting benefits when abroad.
HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpreta…
Use this online service to make or manage a declaration of goods being exported from Great Britain (England, Scotland and Wales) to a country outside the UK.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Check a list of recent text messages from HMRC to help you decide if a text you've received is a scam.
Find out what R&D tax relief is and if your project qualifies for Corporation Tax relief.
Find the Inheritance Tax thresholds (or 'nil rate bands') from 1914, and see changes to Inheritance Tax interest rates from October 1988.
Use the online service or postal form P46(Car) if you're an employer to tell HMRC you have provided or withdrawn a car for an employee's private use.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.
This manual contains guidance for HMRC officers who have to consider the residence position of individuals and who have to consider any claim to the FIG regime.
How to pay what you owe if you've used the Customs Declaration Service to tell HMRC you've imported goods into the UK.
Check if you need to submit a claim notification form before you claim R&D Corporation Tax relief, what information you’ll need to provide and how to send it.
Find out how to contact HMRC to get help and support.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Apply for a certificate to confirm that you only need to pay UK National Insurance contributions if you're a self-employed individual working temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Swi…
Find out which country’s VAT rules to use when supplying services abroad.
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