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Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax treaties and related documents between the UK and Switzerland.
Payments made outside the tax rules are classed as unauthorised and tax charges are payable.
Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
Find out if you need to account for the reverse charge for buildings and construction services you supply.
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.
Check if you must register for the Alcohol Wholesaler Registration Scheme (AWRS) to sell alcoholic products to another business.
Find recognised suppliers and software for the Construction Industry Scheme.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Find out how to register to tell HMRC that you need to report Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Use form VAT53 to allow an accountant, or agent, to register or make changes to a VAT group on your behalf.
When and how to tell HMRC about new employment related securities (ERS) schemes.
What happens if you underpay import or export duties and who is responsible for the debt.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Tax treaties and related documents between the UK and the Netherlands.
Newsletter 183, published by HMRC in July 2026 to update stakeholders on the latest news for pension schemes.
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
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