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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.
Find step-by-step help to send an Earlier Year Update (EYU) if you currently use the Basic PAYE Tools (BPT) to operate payroll.
Appendices for Corporation Tax Online software developers.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
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 .
Use this guide for information on penalties if you send in your Land Transaction return late and how to appeal against those penalties.
Find technical resources for software developers working with the EC Sales List online service.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.
Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC’s records if you're a pension scheme administrator.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people
Tax treaties and related documents between the UK and Barbados.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
This notice is about Tobacco Products Duty and the fiscal marking requirements for tobacco products.
This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.
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