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This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.
How to apply the new relief introduced by Finance Act (no 2) 2017
Background, objective and definitions.
Find out the last dates for late item input and adjustments to the Customs Declaration Service deferment periods.
Tax treaties and related documents between the UK and Chile.
These factsheets are about employment status, a term HMRC uses to decide if a worker is employed or self-employed.
Find details of the relevant foreign airport zones, percentages of air freight costs to be included in the customs value, and the airport codes to be declared in Data Element 5/21 as the place (airport) of loading (Appendix …
Tax treaties and related documents between the UK and Sri Lanka.
Information on authorised use, including what goods are eligible and how to apply for authorised use.
The general terms and conditions ISA managers must provide when managing, transferring and withdrawing JISAs.
The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.
Check what UIDs you need for your tobacco products and the specifications they need to meet.
Use this service to send accounting period information to HMRC if you are an agent or organisation.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
Find out about the tax treatment of expenses payments.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people
Guidance on the changes to the ‘generally accepted accounting practice’ (GAAP) used to prepare financial statements.
This Appendix contains the specific completion rules instructions for each 3-digit Export Additional Procedure Code that can be used in Data Element 1/11 for Customs Clearance Requests (CCR).
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