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Choose how to pay Customs Duty, excise duties and VAT.
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Calculate contributions for employees who must pay National Insurance for current and previous tax years.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out how to check your member's protected allowance or enhanced protection, if you're a pension scheme administrator or practitioner.
Find out why penalty determinations are issued and what to do if you receive one.
Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
Find out how to register for Corporation Tax as a club, co-operative or other unincorporated association.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Check the availability and any issues affecting the VAT online service.
Newsletter 176, published by HMRC in December 2025 to update stakeholders on the latest news for pension schemes.
If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
Use this form to provide evidence to support your Company Tax Return if you're claiming creative industry tax reliefs for Corporation Tax.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
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