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From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Find out if you can claim a Research and Development (R&D) tax credit for accounting periods beginning before 1 April 2024.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Use form VAT50/51 to apply to register a VAT group.
Newsletter 175, published by HMRC in November 2025 to update stakeholders on the latest news for pension schemes.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
Check the availability and any issues affecting the PAYE online service.
Tax treaties and related documents between the UK and France.
Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Find out rates and allowances for pension schemes for the 2025 to 2026 tax year.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Find out how much the Tobacco Products Duty is for cigarettes, cigars and other types of tobacco and what the Minimum Excise Duty is for cigarettes.
This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products. It is intended for commercial producers, packagers, importers and exporters of alcoho…
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