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This notice makes additions to the lists of territories and taxes which have implemented Pillar Two rules and are specified for the purposes of Multinational Top-up Tax and Domestic Top-up Tax.
How to apportion the price paid for a business that has been transferred as a going concern.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
This newsletter published by HMRC in August 2023 is to update stakeholders on the latest news about the public service pensions remedy.
This newsletter published by HMRC in June 2024 is to update stakeholders on the latest news about the public service pensions remedy.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Check the availability and any issues affecting the Rebated Oils Enquiry Services online service.
Find the UK’s preferential tariffs and Rules of Origin for the agreements contained with the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
Tax treaties and related documents between the UK and Saint Christopher (Saint Kitts) and Nevis.
Guidance on claiming Stamp Duty Reserve Tax (SDRT) refunds as a result of the European Court of Justice ruling prohibiting the levying of SDRT.
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond.
Individual returns technical specifications for Self Assessment Online software developers.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
Check the availability and any issues affecting this service.
Tax treaties and related documents between the UK and Sierra Leone.
Tax treaties and related documents between the UK and Solomon Islands.
This guidance explains the changes to Companies Act regulations which were introduced from 4 March 2015.
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