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Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
How to complete the Capital Gains Tax summary of your tax return for share and security schemes.
Find out if your proposal to raise investments could qualify for a venture capital scheme and what you need to apply for advance assurance.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Details you need to give to digital platforms when selling goods or services in the UK.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
Find out how to apply for an exemption from Making Tax Digital for Income Tax if you think you are digitally excluded.
Find out if you can claim under the merged R&D expenditure credit (RDEC) scheme or enhanced R&D intensive support (ERIS) for accounting periods beginning on or after 1 April 2024.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.
If you're an employee working at sea outside of the UK check if you can claim tax relief on your earnings.
Tax treaties and related documents between the UK and Spain.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Use these road fuel charges from 1 May 2025 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use the online service to submit Alcohol Duty returns for alcoholic products, including beer, cider, spirits, wine, and other fermented products.
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
Don’t include personal or financial information like your National Insurance number or credit card details.
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