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Use this pre-approved legal document to transfer employer’s National Insurance liability to more than one employee.
Guidance on applying the transitional rules for Land and Buildings Transaction Tax (LBTT) following its introduction on 1 April 2015.
Use this helpsheet to work out Foreign Tax Credit Relief for Capital Gains and how to complete the Trust and Estate tax return.
This treaty was presented to Parliament in January 2016.
This treaty was presented to Parliament in September 2025.
This document provides an introduction to the series of user guides produced for Customs Handling of Import and Export Freight (CHIEF) IES.
Archived non-domestic rating statistical releases from 2009-2014.
Different parts of a property will have different relative values depending on their floor level and type of accommodation. These relative values are held in the valuation scales.
Check the availability and any issues affecting the VAT Import One Stop Shop (IOSS) Scheme online service.
Find recognised suppliers and software for filing your EC Sales List declarations online.
HM Revenue and Customs is allowing a ‘grandfathering’ provision until 5 April 2019 for the Extra-Statutory Concession on the remuneration of sub-postmasters.
Use this factsheet if you provide childcare for parents claiming help through tax credits.
Find out what to do if, as an employer, you cease trading, become insolvent, take over an existing business or make employees redundant when paying Statutory Parental Bereavement Pay.
Find out about temporary changes to the destruction of spoilt beer, cider, wine or made-wine if you're a brewer, cider producer, wine maker or publican.
How to discharge your liability to a lifetime allowance charge, including new charges following the public service pensions remedy (McCloud).
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
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