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How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Use these road fuel charges from 1 May 2024 on your VAT return, to account for private consumption of fuel on a business vehicle.
Check a list of software developers who can provide Customs Declaration Service software.
See examples of tax errors individual landlords letting out residential property in the UK or abroad make.
Check the availability and any issues affecting the Help to Save service.
Use this tool to find out if your project involves Research and Development (R&D) for tax purposes.
Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
Tax treaties and related documents between the UK and New Zealand.
Find out how to spot signs of disguised renumeration tax avoidance on your payslip and get help and support.
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.
Use the P11D Working Sheets (2024 to 2025) to help develop payroll software if you're a PAYE software developer.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Use this template (FAC-01) to send information about fees and commissions if you receive a statutory notice from HMRC.
Find out how to tell HMRC about your Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
Check if your company qualifies for Museums and Galleries Exhibition Tax Relief for Corporation Tax and what you can claim.
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