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If you don't file your return, HM Revenue and Customs (HMRC) will estimate how much Corporation Tax to pay. This is called 'determination'.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
As a result of the public service pensions remedy (known as McCloud), members may have changes to, or new, unauthorised payments.
Use this service to send a change notification to HMRC if you are an agent or organisation.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
Tax treaties and related documents between the UK and Albania.
Tax treaties and related documents between the UK and Egypt.
This notice explains what records you need to keep if you are a trader in goods or services that have to pay Excise Duty (revenue trader).
Guidance on helping you prepare for the 2 new taxes introduced in the UK as part of the international response to the challenges of digitalisation.
Tell HMRC you want to cancel your APPA.
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
Find out about VAT payments deferred between 20 March and 30 June 2020.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Make a transparency election for offshore collective investment vehicles.
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.
Find out if you need to register your business if you produce, import, warehouse, sell or deal in motor and heating fuels.
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
Don’t include personal or financial information like your National Insurance number or credit card details.
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