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Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
Find out about more information for the use of pooled cars or vans.
Draft forms to help software developers design payroll software.
Use the digital service to register for the Alcohol Wholesaler Registration Scheme (AWRS) or change an existing application or registration.
Use your duty deferment account to delay paying most duties and import VAT.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Use form VAT50/51 to amend or remove an existing VAT group.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.
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…
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
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