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Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
How to complete form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.
Tell HMRC about changes to your APPA.
Find out about the Spirit Drinks Verification Scheme if you produce a UK spirit drink with a protected Geographical Indication.
Apply for verification before you start production of any spirit drinks protected under a UK geographical indication scheme.
When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
Use this online service to submit a return.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Newsletter 175, published by HMRC in November 2025 to update stakeholders on the latest news for pension schemes.
Find out about announcements at Autumn Budget 2025, including Private Intermittent Securities and Capital Exchange System (PISCES), Enterprise Management Incentives (EMI) and the published Summary of Responses to the Share I…
Find out about the current rules for employee business travel and subsistence.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Use this calculator to work out how much creative industry tax relief or expenditure credits you may get for your production and where to claim it on your Corporation Tax return.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
Use these tables if you have to manually calculate Student or Postgraduate Loan deductions for your employees, current and previous years.
Find out about ongoing and closed tax policy consultations.
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