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Find out how and when you can make a claim or election, and what information you need to include.
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
If you operate as a business, find out if you need to include a COVID-19 grant or support payment on your tax return.
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.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
Check the VAT rules for food processing and abattoir services.
Find out how the changes to funding for higher education providers in England will affect their VAT treatment from 1 August 2019.
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.
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
Newsletter 168, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.
How to submit your Non-Union VAT Mini One Stop Shop (VAT MOSS) Return to HMRC.
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
Check if you need to register for Aggregates Levy and change your registration details.
Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.
As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Work out your subsidy awards for Climate Change Levy and check when you need to report them to HMRC.
Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments.
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