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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out how to register for Corporation Tax as a club, co-operative or other unincorporated association.
This newsletter published by HMRC in June 2025 is to update stakeholders on the latest news about the public service pensions remedy.
Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree.
Check if you must register for the Alcohol Wholesaler Registration Scheme (AWRS) to sell alcoholic products to another business.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Find the full rates of duty and calculation examples that apply if you make, import or hold beer, cider, spirits, wine or other fermented products.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
Use the online service to submit Alcohol Duty returns for alcoholic products, including beer, cider, spirits, wine, and other fermented products.
Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
Find out who should register for Corporation Tax as a non-UK incorporated or non-UK resident company.
Find out how to submit your returns as a registered dealer in controlled oils (RDCO).
Ask for a refund or reallocation of charges paid relating to returns and reports submitted using the Pension Schemes Online or Managing Pension Schemes services.
Find out information about employee incidentals overnight expenses for business travel.
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