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Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Use this calculator to work out the adjustment for your Self Assessment tax return for disposals of assets on or after 30 October 2024 where the rates changed.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Guidance on Stamp Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December 2003. Since 1 April 2018 SDLT has applied to land transactions in England and Northern Ireland only. Guidance for transact…
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Find out if you need to apply for the fit and proper test and how to do this so that HMRC can register your business.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Find out why penalty determinations are issued and what to do if you receive one.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
How to apply for the healthcare entitlement certificate (S1) for your dependents or for you and your dependents if you are taking maternity, paternity or adoption leave in the listed countries.
Find out how gifts are treated for Capital Gains Tax.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Use the Self Assessment helpsheet (HS325) to work out your other taxable income and include this in your tax return.
PAYE Income Tax and National Insurance contributions if your employees work abroad, including applying for exemption in the other country.
How charities and CASCs can make written, verbal and online declarations and what information to include.
A guide for people who want to store their will or codicil (an update to the will) with HM Courts and Tribunals Service.
Information about moving to, living or retiring in Cyprus – including visas, working, healthcare and driving.
Rates, allowances and limits for National Insurance.
This factsheet contains information about the penalties HMRC may charge where there has been a failure to notify.
Find out which country’s VAT rules to use when supplying services abroad.
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