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Guidance on the valuation approach the Valuation Office Agency (VOA) takes for public houses.
Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you’re a trader based outside of the UK.
Find out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025.
See examples of tax errors individual landlords letting out residential property in the UK or abroad make.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Find out about the penalties that can be applied if you do not follow the UK tobacco track and trace rules.
Tax treaties and related documents between the UK and Brazil.
Find out about changes to the rules and extra checks you’ll need to make to see if you can still claim.
Find out how to understand and use the information on your monthly statements.
Find out if you need to apply for an approval check, how to apply and how HMRC will carry out the checks as part of the business registration process.
How to pay annual tax on enveloped dwellings (ATED) and related Capital Gains Tax, and how long it takes for your payment to reach HMRC.
How to complete supplementary pages CT600E and what information you need to include.
Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Use postal form CIS305 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.
Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
Don’t include personal or financial information like your National Insurance number or credit card details.
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