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Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register.
Tax treaties and related documents between the UK and Luxembourg.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Tax treaties and related documents between the UK and Denmark.
Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
Find out how to become a pension scheme administrator if you're an individual, partnership or business.
Check if your company qualifies for Corporation Tax Film Tax Relief and what you can claim.
When and how to include overlap relief in your 2023 to 2024 tax return if you have transition profit.
If your employer pays for your medical insurance you can check what information HMRC holds, or tell us if it starts, stops or changes.
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
Tax treaties and related documents between the UK and Brazil.
Tax treaties and related documents between the UK and Saudi Arabia.
How to tax a beneficial loan arrangement for a director or employee.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
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.
A step by step guide to using the online service for pension scheme administrators and practitioners.
Find out when and how to cancel your VAT registration.
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