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Newsletter 165, published by HMRC in December 2024 to update stakeholders on the latest news for pension schemes.
This notice explains all of HMRC's Extra Statutory Concessions in force at the time of publication.
Find out from HMRC how much Stamp Duty, penalties or interest you need to pay on transfers of shares.
How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.
Check the VAT rules for food processing and abattoir services.
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.
Tax treaties and related documents between the UK and the British Virgin Islands.
Tax treaties and related documents between the UK and Kenya.
Tax treaties and related documents between the UK and Serbia.
This treaty was presented to Parliament in September 2025.
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
How to get help with changes to Self Assessment for sole traders and partners whose accounting year does not end on or between 31 March to 5 April.
Find out how to report and pay back excess tax relief claimed through relief at source as a pension scheme administrator.
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
Find step-by-step help to send an Earlier Year Update (EYU) if you currently use the Basic PAYE Tools (BPT) to operate payroll.
Tax treaties and related documents between the UK and Chile.
Details of fuel duty payable on light oils, heavy oils, biofuels and road fuel gases.
Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.
Don’t include personal or financial information like your National Insurance number or credit card details.
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