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How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes
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 how Income Tax and National Insurance contributions apply when you receive cryptoassets (like cryptocurrency or bitcoin).
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.
Find out how to get an agent reference number for PAYE, Construction Industry Scheme (CIS) or Employment Related Securities (ERS).
Understand the approach HMRC uses to work with large business customers.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Use form NRL2 if you're a non-resident company landlord who wants to receive UK rental income without deduction of UK tax.
Get guidance from HMRC if you're a tax agent or an adviser
If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Find out what to do if your agent asks you to authorise them through your business tax account.
Find out how to prepare, compile and submit a pension scheme return, as a pension scheme administrator or practitioner.
How spouses and civil partners of armed forces personnel posted overseas can fill gaps in their National Insurance record.
It is your responsibility to make sure you can access enough money to pay for all your costs and to avoid getting into financial difficulties abroad.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Contacting your regional Valuation Office for Council Tax and business (non-domestic) rates enquiries.
When to operate PAYE if your employee gets incentive awards from you or someone else.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
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