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Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
This factsheet contains information about when HMRC may monitor the tax affairs of people who deliberately get them wrong.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
If you received a grant but were not eligible or you’ve been overpaid, find out what penalties you may have to pay if you do not tell HMRC.
Check the availability and any issues affecting the Secure Data Exchange Service (SDES).
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
Find out how to register and enrol for the Shared Workspace online service.
'Find out what you need to know if you disagree with a decision made by HMRC and how tribunals work.
If you import into or export from Northern Ireland you can get a decision on the origin of your goods.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
If you're an electricity producer or energy supplier, find out how to correct errors and what to do if you've paid too little or too much levy.
Find out about the criminal offences relating to offshore income, assets and activities and what can happen if you're convicted.
How to pay General Betting, Pool Betting or Remote Gaming Duty, and how long it takes for your payment to reach HMRC.
Find out when and how you need to register for Digital Services Tax.
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Check the availability and any issues affecting employment related securities (ERS).
This notice explains compliance checks for indirect tax matters if conduct involving dishonesty is suspected.
Don’t include personal or financial information like your National Insurance number or credit card details.
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