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Find out about Lottery Duty, how the duty is charged and who has to pay.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.
How to pay General Betting, Pool Betting or Remote Gaming Duty, and how long it takes for your payment to reach HMRC.
Find out when you can remove cider without paying Excise Duty and how to do it.
Find out how to report foreign tax credit relief and complete your return if you're an employer.
Find out if you can claim Enhanced R&D intensive support (NI ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
Provides information on the background and legislation of these guidelines.
If you or your client are registered for Landfill Tax you'll need to send a return for each accounting period.
Information on customs import declaration and inward processing.
Information on warranty under outward processing.
What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.
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.
Outlines the Temporary Admission procedure and how it can be used.
Guidance for insolvency practitioners to help their clients restructure their company’s finances using a debt restructuring scheme or plan.
How to work out the customs value if transactions are between branch offices or include intra-company transfers and accounting if you're an importer or clearing agent.
Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
Guidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Find the percentage of air transport costs to be included in the customs value for Import Duty.
Check the availability and any issues affecting the Alcohol Wholesaler Registration Scheme (AWRS).
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