We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
There are special rules to follow if the maximum amount of annual investment allowance (AIA) changes in the period you draw up accounts for.
Use the online service or print and post form (EX597) to claim relief on excise duty when you use alcohol in the production or manufacture of eligible articles.
Check if your company qualifies for Children's Television Tax Relief for Corporation Tax and what you can claim.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out when and how to register for the levy.
How to report to HMRC if an organisation becomes insolvent for Plastic Packaging Tax purposes, send any final returns and deregister.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Check the availability and any issues affecting the check your pension protections and enhancements service.
Check which Annual Tax on Enveloped Dwellings (ATED) chargeable amounts apply for years earlier than the current year.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
Find out how to submit brand details to HMRC for Scotch Whisky, Irish Whiskey, Irish Cream, Irish Poteen, Somerset Cider Brandy and Single Malt Welsh Whisky if you're a verified bottler.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).