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What happens if you underpay import or export duties and who is responsible for the debt.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Check if your company qualifies for Video Games Tax Relief for Corporation Tax and what you can claim.
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.
Check if your company qualifies for Corporation Tax Film Tax Relief and what you can claim.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
Use postal form CIS305 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
How to report chargeable event gains on life insurance policies, including details on the annual qualifying policy, if you're an insurer.
What travel expenses qualify for tax relief.
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
Find out about loans that count as qualifying loans.
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.
How HMRC's new way for sole traders, landlords and their agents to report income and expenses will help them manage their tax affairs.
Report subsidy awards for Climate Change Levy to HMRC, using our online form.
Check if your company qualifies for Corporation Tax Audio-Visual Expenditure Credits and what you can claim.
Enrol for the Manage your Alcohol Duty online service if you’re an approved alcoholic products producer.
Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
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