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Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
Find out how to get shares valued by the HMRC Shares and Assets Valuation (SAV) team if you want to offer employees shares in exchange for certain employee rights.
Find software developers that can provide software to let you submit presentation of goods notifications for the safety and security process when goods arrive in Northern Ireland.
Find out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so.
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
How to complete supplementary pages CT600M and what information you need to include.
Guidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.
Get guidance from HMRC if you're a tax agent or an adviser.
Tax treaties and related documents between the UK and Armenia.
Crown Dependencies and Overseas Territories have entered into automatic tax information exchange agreements with the UK.
Tax treaties and related documents between the UK and Belarus.
Find out about the force of law guidance for Climate Change Levy.
This factsheet tells you about the penalties HMRC may charge if you are involved in electronic sales suppression (ESS).
Find out about the compliance checks HMRC carries out on certain large, complex businesses and their tax affairs.
This factsheet tells you about penalties for transactions connected with VAT fraud.
This factsheet is about the penalties HMRC will charge if you do not file your monthly returns on time.
Examples of Corporation Tax treatment for common hedging arrangements.
Check the availability and any issues affecting the Customs Freight Simplified Procedures (CFSP) online service.
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