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Tax treaties and related documents between the UK and Nigeria.
Tax treaties and related documents between the UK and the British Virgin Islands.
Tax treaties and related documents between the UK and the Cayman Islands.
Tax treaties and related documents between the UK and Colombia.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
You can get relief on exported and converted packaging in the same accounting period or claim a credit for them on a later tax return.
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
Find out about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
Make an election for a qualifying company to be exempt from corporation tax on UK capital gains.
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.
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.
Use this spreadsheet to send registered pension scheme relief at source annual information to HMRC.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Find out how to decide what checks to make if you manufacture, import or buy plastic packaging from another business, and examples of checks you can carry out.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
When you may receive a Plastic Packaging Tax penalty, what you could be charged and how this is calculated.
How to pay the Soft Drinks Industry Levy, Soft Drinks Industry Levy penalty, or claim a levy credit.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
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