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Use this calculator to gross up an estate, when the will leaves ‘free of tax’ gifts and the residue is partly or completely exempt from Inheritance Tax.
Find out how you should enter chargeable event gains from UK life insurance policies on your Self Assessment tax return.
Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.
Tell HMRC about changes to your contact details and anti-money laundering supervision details as a tax agent.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
Ask for a refund or reallocation of charges paid relating to returns and reports submitted using the Pension Schemes Online or Managing Pension Schemes services.
Schema and supporting guidance for software developers or agents acting for digital platform operators to create XML reports about sellers using digital platforms.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
Find out if you need to account for the reverse charge for buildings and construction services you supply.
Find out how and when to report suspicious activity to the National Crime Agency or HMRC.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf of your clients.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
Find out what information you may be asked for by your account provider and how that information is shared.
Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.
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