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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out how to register for Corporation Tax as a club, co-operative or other unincorporated association.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
How to pay Alcohol Duty if you are an approved alcoholic products producer, and how long it takes for your payment to reach HMRC.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
Use the approved draft versions of the forms to help you create payroll software if you're a software developer.
Find out which admission charges to cultural exhibitions and events are exempt from 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 pay annual tax on enveloped dwellings (ATED) and how long it takes for your payment to reach HMRC.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
Find out what the VAT EU refunds, Notification of Vehicle Arrivals (NOVA), EC Sales List services are, when to use those services and how to do it.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.
Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.
Find out how to check your member's protected allowance or enhanced protection, if you're a pension scheme administrator or practitioner.
Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.
Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register.
How to deal with lump sum death benefit payments and what tax to deduct.
Do not include personal or financial information like your National Insurance number or credit card details.
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