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How to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
Where to find information about insolvency for PAYE and Employment Protection Act (EPA) schemes.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Find out what landfill activities are taxable at your landfill site if you’re a landfill operator or controller and what rates you’ll pay.
What to do if your goods are lost, destroyed or stolen under an ATA Carnet.
How to manage a temporary storage facility, how to handle goods, what records to keep, how to increase the size of, or move goods between facilities.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
What to do when goods are entered to another customs procedure or destroyed.
Information on authorisation.
How to complete supplementary pages CT600H and what information you need to include.
Information about services available to agents, including Self Assessment and PAYE for agents online services, calculators and the HMRC App. Find out about service availability and any current issues.
Find out what you need and how to apply for a guarantee waiver over £10,000 per month or tell HMRC more information about your finances.
How the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.
How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
This page has been archived.
Guidance on bad debt relief which allows a business to claim back VAT on unpaid customer payments.
Tax treaties and related documents between the UK and Chile.
Check the availability and any issues affecting the Construction Industry Scheme (CIS) online service.
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