We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.
Find out about exemptions or reliefs that apply to Climate Change Levy if you're a supplier or producer.
How qualifying recognised overseas pension scheme (QROPS) managers report pension transfers and when tax needs to be paid.
Submit a report to HMRC if you're a 'relevant person’ and have identified a discrepancy with a trust as part of your money laundering obligations.
Tell HMRC about any tax fraud you have been involved in.
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Find out about the off-payroll working rules (IR35) for agencies, when the changes to these rules apply and how the changes will affect you.
How to pay Alcohol Duty if you are an approved alcoholic products producer, and how long it takes for your payment to reach HMRC.
Find out if you need to pay Tobacco Products Duty if you make or import tobacco, how much it is and when you can suspend or defer payment.
Use the revaluation of earnings factors to calculate your scheme member’s GMP.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Learn more about money laundering regulations, your responsibilities and how to report suspicious activity.
The figures you’ll need and how to use them to work out your discounted duty rates.
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
Find out if you’re a money service business and need to register with HMRC under the money laundering regulations.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).