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Find out when and how late submission penalties and late payment interest are charged and actions to take if you disagree.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
Check how to apply for a Group Payment Arrangement to save money by making joint payments of Corporation Tax.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Find out rates and allowances for pension schemes for the 2026 to 2027 tax year.
Draft forms to help software developers design payroll software.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
What to do about tax and National Insurance if you pay an employee free of tax.
Tax treaties and related documents between the UK and Canada.
Find out information about employee incidentals overnight expenses for business travel.
Check customs rules for private individuals who leave the UK in their pleasure craft and travel to other countries.
Calculate contributions for employees who must pay National Insurance for current and previous tax years.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Tax treaties and related documents between the UK and Switzerland.
Tax treaties and related documents between the UK and South Africa.
Details you need to give to digital platforms when selling goods or services in the UK.
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
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