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Find out the rates of Vaping Products Duty, how to work out the volume of vaping liquid you must account for, and when the duty becomes due.
Check if your company qualifies for Corporation Tax High-end Television Tax Relief and what you can claim.
Find out the locations where you need to submit an import declaration before your goods depart for Great Britain (England, Scotland and Wales).
Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.
Find out how to apply to be a UK Real Estate Investment Trust if you're a company or group of companies who invests in properties.
How to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU using the UK Trader Scheme.
Details on what types of customs warehousing and how they are managed.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
The 2023 and 2026 practice notes and appendices for hospitals and healthcare.
The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.
Find out how the changes to funding for higher education providers in England will affect their VAT treatment from 1 August 2019.
The UKCS is the area of regional waters outside the UK territorial waters where the country has mineral rights. This handbook explains the declaration and control requirements for goods moving to and from installations on th…
How to use Union Transit to move non-EU goods within the UK or EU, and to move goods to or from the special territories.
How payments to individuals and businesses who use the domestic and non-domestic Renewable Heat Incentive schemes are taxed.
Find out about the treatment of Capital Gains Tax during a period abroad.
Details of the standard and higher rates of Insurance Premium Tax payable.
Find out how UK resident trusts are treated for Capital Gains Tax and what to include in your tax return.
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.
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