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What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Use this calculator to help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.
Guidance for employers and workers on the fair and transparent distribution of tips.
Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.
How to pay import VAT for goods sent or carried from Great Britain to Northern Ireland if you’re an individual or a business that is not registered for VAT.
Find out what information you must send with a transfer of funds if you’re a payment service provider.
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
If you're an electricity producer or energy supplier, check if you should register, send returns and pay the levy. Also, find out how to change or cancel a registration.
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
Apply to HMRC to make changes to an approval for existing warehousekeepers.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out how to spot signs of disguised renumeration tax avoidance on your payslip and get help and support.
How and when you can claim relief on the earnings of qualifying veterans.
Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.
Do not include personal or financial information like your National Insurance number or credit card details.
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