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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.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
Find out about the registered dealers in controlled oil (RDCO) scheme.
Tax treaties and related documents between the UK and Italy.
Find recognised suppliers and software to file charity repayment claims online.
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
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 the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Find out when investments can be withdrawn and how to close or void a Junior ISA.
Find out how and when to report suspicious activity to the National Crime Agency or HMRC.
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
The circumstances when your Council Tax band might change, including alterations and similar properties in the area being rebanded.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.
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.
Forms P60 (2025 to 2026) for PAYE software developers.
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