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This notice explains the VAT liability of certain financial services in the UK.
Find out about how the Community Amateur Sports Club (CASC) scheme works and about reliefs you might be able to benefit from.
Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
How to import alcoholic products into the UK and the duty and VAT you need to pay when you do.
Tax treaties and related documents between the UK and Cyprus.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Find out which countries have reciprocal social security agreements with the UK for National Insurance and benefit entitlement.
Use this guide to help you fill in the UK property pages of your Self Assessment tax return.
Use this form if HMRC has sent you a P11D(b) reminder letter and you have not awarded taxable benefits and expenses to employees.
Find out what you need to do if you’re a contractor or subcontractor based outside the UK and do work covered by the Construction Industry Scheme (CIS).
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
Find out if you’re classed as the importer when checking if you’ll need to register for the Carbon Border Adjustment Mechanism (CBAM).
These resources are designed to support you in training yourself and your staff in aspects of your responsibilities under the anti-money laundering regulations.
How to report chargeable event gains on life insurance policies, including details on the annual qualifying policy, if you're an insurer.
What you need to know about the new rules if you're in a labour supply chain which includes an umbrella company, or any third person supplying labour.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017 to 6 April 2025.
How HMRC calculates and notifies UK-based businesses about customs civil penalties for contraventions of EU and national legal requirements.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
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