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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.
Some employment types like agency workers, directors and educational workers, have different rules for entitlements.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcoholic products.
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.
Use this service to send your Lottery Duty return to HMRC.
Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
How the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.
Find out how much you can claim for super-deduction or special rate first year (SR) allowances and how to claim.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Find a table of reporting requirements for employee travel.
How and why HMRC raises assessments, applies penalties and charges interest.
Find out about the criminal offences relating to offshore income, assets and activities and what can happen if you're convicted.
This information sheet tells you about the changes to HMRC’s policy that affect existing cost share groups following recent judgments made by the European Court of Justice.
Find out how HMRC works with large business customers in the UK.
Find out how to submit a Landfill Tax return and what supporting records you need to keep.
Find out who pays Landfill Tax on material at unauthorised sites.
How businesses can get a rebate of duty on light oil used as a furnace fuel.
How to get urgent authorisation to speak to HMRC about someone else's tax credits if you are an intermediary organisation.
Use the Occasional Operator Scheme to report and pay Air Passenger Duty if you operate less than 12 flights a year.
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