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How the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.
Use these road fuel charges from 1 May 2022 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find step-by-step help to send an Earlier Year Update (EYU) if you currently use the Basic PAYE Tools (BPT) to operate payroll.
Tax treaties and related documents between the UK and Egypt.
Guidance highlighting the changes to Employer Supported Childcare.
Tax treaties and related documents between the UK and Sri Lanka.
Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.
Find out about the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers from 1 April 2022.
Find out about changes to process for employer’s National Insurance contributions joint elections, the filing dates for employment related securities (ERS) return and enterprise management incentives (EMI) scheme return and …
Find out how to manually calculate your employee’s pay if your payroll software, or the calculator for employers do not work out what they’re entitled to.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
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.
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
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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