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Find out what to include in a return where there are arrangements that realise an asset leading to or exacerbating the collapse of an energy supply business.
This technical note clarifies certain aspects of the measure introduced at Autumn Statement 2016 to reduce administration costs for participators in the Petroleum Revenue Tax (PRT) regime.
Get guidance from HMRC if you're a tax agent or an adviser
Lifetime allowance newsletter published by HMRC in February 2024 to update stakeholders on the latest news for pension schemes.
Find important updates for pension scheme administrators about the ending of contracting-out.
This note provides further details of the proposals announced in the Summer Budget on 8 July 2015 for the main residence nil-rate band.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Get guidance from HMRC if you're a tax agent or an adviser.
Guidelines for the layout of the Transit Security List of Items document.
Changes to the duty codes for silicon originating in the People’s Republic of China and extended to the Republic of Korea and Taiwan.
This technical document is designed to help HMRC customers understand and apply legislation relating to the Reserved Investor Fund (RIF).
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
Arweiniad, taflenni, taflenni gwybodaeth a llyfrynnau a gyhoeddwyd gan Gyllid a Thollau EF.
Guidance on the VAT treatment of private pleasure craft supplied to private individuals for removal from the UK under their own power.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Tax treaties and related documents between the UK and Fiji.
This treaty was presented to Parliament in January 2017.
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