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How payments to individuals and businesses who use the domestic and non-domestic Renewable Heat Incentive schemes are taxed.
How to register as a practitioner and manage a scheme on behalf of the scheme administrator.
Find out which disposals of assets from historic houses are within the scope of VAT.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
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 about updated guidance on end of year templates and changes to the share options limit and share class restrictions from April 2023.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) for years prior to the current year.
This publication contains guidance for SDLT new rules for pre-completion transactions, how they work and how they apply to various scenarios.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
Use this guide to design employer substitute forms P60 for tax years 2025 to 2026 and 2026 to 2027.
Check the availability and any issues affecting the payrolling benefits and expenses online service.
Newsletter 173, published by HMRC in September 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 179, published by HMRC in March 2026 to update stakeholders on the latest news for pension schemes.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
Check the availability and any issues affecting employment related securities (ERS).
If you trade in draught alcoholic products, find out if you could pay a reduced rate of Alcohol Duty.
Check if your company qualifies for Corporation Tax High-end Television Tax Relief and what you can claim.
Do not include personal or financial information like your National Insurance number or credit card details.
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