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Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
Guidance on the changes to the ‘generally accepted accounting practice’ (GAAP) used to prepare financial statements.
Tax treaties and related documents between the UK and Andorra.
Tax treaties and related documents between the UK and Azerbaijan.
Tax treaties and related documents between the UK and Barbados.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
This guidance on Individual Protection 2014 is for individuals and scheme administrators .
Find out how much the Tobacco Products Duty is for cigarettes, cigars and other types of tobacco and what the Minimum Excise Duty is for cigarettes.
Find out about the legal definitions of biofuel products and fuel substitutes, excise duty rates and the roles and responsibilities of producers from 1 April 2022.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
How the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Forms P60 (2022 to 2023) for PAYE software developers.
Newsletter 168, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 170, published by HMRC in May 2025 to update stakeholders on the latest news for pension schemes.
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