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Detailed guidance, regulations and rules
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Consultations and strategy
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Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
Get guidance from HMRC if you're a tax agent or an adviser.
When and how to include overlap relief in your 2023 to 2024 tax return if you have transition profit.
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
Find out how to work out the taxable amount on your employment-related shares and securities.
Tax treaties and related documents between the UK and Greece.
Check the availability and any issues affecting the VAT online service.
What happens if you underpay import or export duties and who is responsible for the debt.
Tax treaties and related documents between the UK and Brazil.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
Use this guidance to find out what you need to provide and how to make a return of information.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Check when you need to pay VAT on a vessel you’re keeping in the UK and how to provide evidence of VAT paid.
What you need to do to cease an employment related securities scheme.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
Get help to classify herbal medicines, vitamins, food preparations, supplements and tonics for import and export.
Submit a full return if your company’s or group’s interest deductions and financing costs are restricted, or an abbreviated return if they are not.
Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.
Don’t include personal or financial information like your National Insurance number or credit card details.
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