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Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
Ask HMRC for assurance on your first Research and Development (R&D) tax relief claim, if you are a small or medium-sized enterprise.
Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).
Check if your membership and Guaranteed Minimum Pension (GMP) data matches HMRC’s records if you're a pension scheme administrator.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
Find out what landfill activities are taxable at your landfill site if you’re a landfill operator or controller and what rates you’ll pay.
Compile and submit AFT returns on the service and find out how to make payments, amend earlier returns or ask for payment refunds or reallocations.
First published during the 2019 to 2022 Johnson Conservative government
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Tax treaties and related documents between the UK and Ukraine.
Tax treaties and related documents between the UK and Kazakhstan.
Find out about imported hybrid mismatches and how to lower compliance risk and avoid common mistakes.
Appendices for Corporation Tax Online software developers.
Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals.
Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out how to apply to operate as an excise warehousekeeper and how to make changes or cancel your authorisation.
How employers can protect themselves against employees abusing tax relief for their travel.
Find out about penalties for registering, submitting returns, inaccuracies and paying the levy late, and how to appeal a penalty.
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