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Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
Find out how to work out your Research and Development (R&D) tax relief for your Corporation Tax Company Tax Return.
Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
Use form VAT600AA if you're already registered for VAT and want to join the Annual Accounting Scheme.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Use postal form CIS305 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Find out if you need an agent services account (ASA), an agent reference number and advanced electronic signature to receive Income Tax or PAYE repayments for other people.
Find out how to understand and use the information on your monthly statements.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
Understand the approach HMRC uses to work with large business customers.
Find out about the penalties that can be applied if you do not follow the UK tobacco track and trace rules.
Check if your company qualifies for Corporation Tax Film Tax Relief 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.
Use these road fuel charges from 1 May 2024 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Reclaim VAT you’ve paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
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