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Submit a full return if your company’s or group’s interest deductions and financing costs are restricted, or an abbreviated return if they are not.
Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.
How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Use these road fuel charges from 1 May 2024 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use this tool to find out if your project involves Research and Development (R&D) for tax purposes.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
Tax treaties and related documents between the UK and New Zealand.
This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
Find out how to tell HMRC about your Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
Check if your company qualifies for Museums and Galleries Exhibition Tax Relief for Corporation Tax and what you can claim.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Find out if you need to apply for an approval check, how to apply and how HMRC will carry out the checks as part of the business registration process.
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
When and how to submit or change your Annual Tax on Enveloped Dwellings (ATED) return.
Don’t include personal or financial information like your National Insurance number or credit card details.
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