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Use this online service to submit an Air Passenger Duty return (APD2).
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
Learn more about off-payroll working rules, often known as IR35.
Find out about penalties HMRC may charge if you're a trustee and you fail to register or to maintain details of a trust.
Financial sanctions guidance for letting agents
Use these road fuel charges from 1 May 2023 on your VAT return, to account for private consumption of fuel on a business vehicle.
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.
Find out how to become a pension scheme administrator if you're an individual, partnership or business.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Use form NRL2 if you're a non-resident company landlord who wants to receive UK rental income without deduction of UK tax.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
If you import goods from the EU to Great Britain, from 31 January 2025 you will need to submit a safety and security declaration.
Tax treaties and related documents between the UK and Belgium.
Find out what information you may be asked for by your account provider and how that information is shared.
If your employer pays for your medical insurance you can check what information HMRC holds, or tell us if it starts, stops or changes.
Check the availability and any issues affecting the agent services account.
Find information on claiming tax reliefs and allowances on your Self Assessment tax return.
Tax treaties and related documents between the UK and Japan.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
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