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Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
Tax treaties and related documents between the UK and Cyprus.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Find out about changes to the rules and extra checks you’ll need to make to see if you can still claim.
How to report chargeable event gains on life insurance policies, including details on the annual qualifying policy, if you're an insurer.
This guide from the Valuation Office Agency (VOA) will help you identify fraudulent calls, emails and texts. You can also find out how to report any suspicious activity.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
Check a list of software developers who can provide Customs Declaration Service software.
Use postal form CIS305 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Forms P60 (2024 to 2025) for PAYE software developers.
How to pay Plastic Packaging Tax, and how long it takes for your payment to reach HMRC.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant whilst paying Statutory Maternity Pay.
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.
Guidance relating to tax advantaged share schemes.
Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.
Approved final version of form P46 (Pen) for PAYE software developers.
Find out if you need to report Pillar 2 Top-up Taxes in the UK (these are Domestic Top-up Tax and Multinational Top-up Tax).
Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.
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.
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