We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Arweiniad, taflenni, taflenni gwybodaeth a llyfrynnau a gyhoeddwyd gan Gyllid a Thollau EF.
Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering as an intermediary to report and pay VAT due to HMRC on behalf of your client.
Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).
Find out how to change your details, leave the scheme or transfer production facilities to another producer.
How to ask for a refund if you've paid too much Economic Crime Levy.
How to pay Tonnage Tax if you manage your ships from the UK and they weigh 100 tons or more.
What you need to do if you transport or transload tobacco products in the UK.
If the company operates ships, check how to complete supplementary pages CT600F and what information you need to include.
What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Find out how to request a VAT ruling on a complex cross-border transaction by taking part in an EU trial.
Tell HMRC you want to withdraw your Vaping Products Duty or Vaping Duty Stamps Scheme application.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
How to pay the VAT due as an intermediary on behalf of your client for their Import One Stop Shop (IOSS) VAT return and the time it takes for your payment to reach HMRC.
Why you should settle your tax affairs sooner rather than later, what could happen if you don’t and how to contact HMRC for help.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).