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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…
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Use these tables to manually work out your payroll, if you're an employer exempt from filing online.
How to apply for or renew a Double Taxation Treaty Passport and how to tell HMRC about passported loans, for overseas lenders and UK borrowers.
Use your duty deferment account to delay paying most duties and import VAT.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Approved final version of form P46 (Pen) for PAYE software developers.
Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
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.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
Find out when and how to register for VAT.
Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.
Use this form to provide evidence to support your Company Tax Return if you're claiming creative industry tax reliefs for Corporation Tax.
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
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.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
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