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Use this guide for information on penalties if you send in your Land Transaction return late and how to appeal against those penalties.
Get help to classify organic chemicals that contain certain permitted additives or can be dissolved in water, for import and export.
Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments.
Find out how and when you can make a claim or election, and what information you need to include.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) for years prior to the current year.
Guidance for ISA managers about how to operate the Junior ISAs scheme rules.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
Find out about the Machine Games Duty for Agents online service and how to register.
Find out how a non-UK resident company trading in the UK through a dependent agent permanent establishment (DAPE) would register for Corporation Tax.
What to do if you and your employee disagree with a formal decision about entitlement, how to appeal and who decides.
Explains the process for TIR movements from the process required at offices of Departure, Destination, Entry and Exit, to where and how to obtain a guarantee.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
Guidance on admin law covering incorrect advice to customers, collection and management, extra statutory concessions and statements of practice.
Litigation and Settlement Strategy Manual (LSS)
Check which flights to treat as connected for Air Passenger Duty Returns and payments.
Get guidance from HMRC if you're a tax agent or an adviser.
Find step-by-step help to send an Earlier Year Update (EYU) if you currently use the Basic PAYE Tools (BPT) to operate payroll.
Check the availability and any issues affecting the Child Trust Fund (CTF) online service.
How to read and use your CT630 and CT631 pages.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
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