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All information about Value Added Tax (VAT) that has 'force of law'.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Details of the standard and higher rates of Insurance Premium Tax payable.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out about VAT payments deferred between 20 March and 30 June 2020.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
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.
How to pay your verification fee for the Spirit Drinks Verification Scheme, and how long it takes for your payment to reach HMRC.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Find out about Guidelines for Compliance and the approaches you can take to lower the risk of tax non-compliance and reduce the likelihood of checks.
Find out HMRC's view on dual representation, and the approaches to take to lower the risk of tax non-compliance.
Check the availability and any issues affecting the Employers PAYE payment plan service.
How to contact and get help from HMRC's voluntary arrangements service for businesses and individuals in temporary financial difficulties.
How to pay a penalty charge if you have failed to register or maintain a trust, and how long it takes for your payment to reach HMRC.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Find out the approaches you can take for PAYE Settlement Agreements (PSA) to lower the risk of tax non-compliance and reduce the likelihood of checks.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
Find out how to report foreign tax credit relief and complete your return if you're an employer.
Check the availability and any issues affecting the Pay the High Income Child Benefit Charge through PAYE service.
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