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Check which flights to treat as connected for Air Passenger Duty Returns and payments.
How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions…
Check which Annual Tax on Enveloped Dwellings (ATED) chargeable amounts apply for years earlier than the current year.
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
Find out about Lottery Duty, how the duty is charged and who has to pay.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.
How to pay General Betting, Pool Betting or Remote Gaming Duty, and how long it takes for your payment to reach HMRC.
Find out when you can remove cider without paying Excise Duty and how to do it.
Find out if you can claim Enhanced R&D intensive support (NI ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
If you or your client are registered for Landfill Tax you'll need to send a return for each accounting period.
What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.
Guidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Check the availability and any issues affecting the Alcohol Wholesaler Registration Scheme (AWRS).
Appendices for Corporation Tax Online software developers.
Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC’s records if you're a pension scheme administrator.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
Use the online service to report the amount of excise duty you need to pay for fuel removed from warehouse.
If you sell horses or ponies in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
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