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This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.
Guidance highlighting the changes to Employer Supported Childcare.
Tax treaties and related documents between the UK and Albania.
Find the percentage of air transport costs to be included in the customs value for Import Duty.
Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.
Crime and fraud issues in international trade: theft of goods, money laundering, cyber crime, employee fraud, infringement of intellectual property.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
The central rating lists contain the rating assessments of the network property of major transport, utility and telecommunications undertakings and cross-country pipelines.
Details when you can use authorisation by declaration.
Track the progress of your query and when you can expect a reply, using HMRC's service dashboard, the Personal Tax Query Resolution Service, 'Where's my reply?' tool and the Agent Account Managers service.
Check if you can send goods for humanitarian aid purposes using a simplified customs process.
Find out details of the procedure codes and additional procedure codes that are excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
Description and links to ONS statistics production from our data.
Find out what to do when goods declared for export in Northern Ireland leave an EU country, or when goods declared in an EU country leave Northern Ireland, moving to Great Britain (England, Scotland or Wales) or a non-EU cou…
The Valuation Office Agency`s technical manual covering all aspects of compulsory purchase and compensation.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
Find out how the Valuation Office Agency (VOA) calculates rateable values for offices.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees.
Do not include personal or financial information like your National Insurance number or credit card details.
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