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Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
Use the digital service to register for the Alcohol Wholesaler Registration Scheme (AWRS) or change an existing application or registration.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
Tax treaties and related documents between the UK and Australia.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
A guide for people who want to store their will or codicil (an update to the will) with HM Courts and Tribunals Service.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017 to 6 April 2025.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Tax treaties and related documents between the UK and Italy.
Use your duty deferment account to delay paying most duties and import VAT.
How to apply to HMRC for statutory and non-statutory clearances or approvals for transactions, and where to send applications.
Find the full rates of duty and calculation examples that apply if you make, import or hold beer, cider, spirits, wine or other fermented products.
Draft forms to help software developers design payroll software.
Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.
Use this spreadsheet (ROPL-01) to send information about rents and other payments arising from land, if you receive a statutory notice from HMRC.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out how tax works on pensions, savings and additional income, before and after you retire.
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