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Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Find out about changes to process for employer’s National Insurance contributions joint elections, the filing dates for employment related securities (ERS) return and enterprise management incentives (EMI) scheme return and …
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
Find out about partial exemption special methods for government departments.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
How to claim Landfill Tax credits if you take part in the Landfill Communities Fund (LCF) scheme.
Find out how the supplementary charge is calculated on ring fence profits and when it must be paid.
How to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC.
The PAYE recognition for payroll software developers page is for software developers who've completed development and testing and want to apply for PAYE recognition.
As the trustee of a registered pension scheme you are responsible for accurate record keeping to support your tax returns.
Private sector pension scheme administrators can pay, discharge or request a refund of a member’s lifetime allowance charge if it has changed following the public service pensions remedy (also known as McCloud).
Find out about penalties for registering, submitting returns, inaccuracies and paying the levy late, and how to appeal a penalty.
How to complete supplementary pages CT600D and what information you need to include.
How to complete supplementary pages CT600I and what information you need to include.
How to complete supplementary pages CT600K and what information you need to include.
How to complete supplementary pages CT600N and what information you need to include.
What to do if someone registered for Plastic Packaging Tax dies or becomes incapacitated.
Use form EXCISE102 to provide details of partners for registered consignees, certified consignees or tax representatives.
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
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