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You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Enrol for the Manage your Alcohol Duty online service if you’re an approved alcoholic products producer.
Tax treaties and related documents between the UK and Belgium.
This factsheet gives information about when you may be jointly and severally liable for the relevant tax liability of a company because you’ve been connected to companies which have become insolvent with amounts due to HMRC.
How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
How to report profit on your Self Assessment tax return from 2023 to 2024 if your accounting year does not end on or between 31 March to 5 April.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Find out about using the VAT Import One Stop Shop (IOSS) scheme, if you ask an intermediary to register and report and pay VAT due on your behalf.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Use the P11D Working Sheets (2024 to 2025) to help develop payroll software if you're a PAYE software developer.
Check the availability and any issues affecting the Self Assessment: paying HMRC online service.
Tax treaties and related documents between the UK and Luxembourg.
Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.
Ask HMRC for assurance on particular areas of your Research and Development (R&D) tax relief claim, if you’re a small or medium-sized enterprise (SME).
Get help to classify various items of iron and steel, primarily those classified under chapter 72.
Find out how to protect your details, how to report fraud and what HMRC does to help keep you safe online.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Check the availability and any issues affecting the Report Pillar 2 top-up taxes service.
Do not include personal or financial information like your National Insurance number or credit card details.
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