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How to claim post VAT registration cancellation input and output tax.
Guidance on the relief of excise duty on alcoholic products which have become spoilt or otherwise unfit for use after passing the duty point.
Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC’s records if you're a pension scheme administrator.
What Petroleum Revenue Tax is, how to work it out and when to submit a return to HMRC.
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)
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
If you sell horses or ponies in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
How to destroy goods held under customs warehousing procedure.
What to do when goods are entered to another customs procedure or destroyed.
Information on conditions for granting an inward processing authorisation.
Find out about the tax treatment of expenses payments.
As a result of the public service pensions remedy (known as McCloud), members may have changes to, or new, unauthorised payments.
Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.
Support, guidance and resources for registering as a tax agent and getting authorised to act on your client's behalf.
If you import goods from the EU to Great Britain, from 31 January 2025 you will need to submit a safety and security declaration.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.
These factsheets are about employment status, a term HMRC uses to decide if a worker is employed or self-employed.
Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.
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