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Guidance for claimants of exemptions from climate change levy (CCL) for mineralogical and metallurgical processes.
Find out the approaches you can take on VAT treatment of remedial works, including the replacement of cladding.
Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.
Use this spreadsheet to send registered pension scheme relief at source annual information to HMRC.
Guidance on applying the transitional rules for Land and Buildings Transaction Tax (LBTT) following its introduction on 1 April 2015.
Check the availability and any issues affecting the VAT Import One Stop Shop (IOSS) Scheme online service.
Find out how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
Find out how to apply to operate as an excise warehousekeeper and how to make changes or cancel your authorisation.
Find out if you need to register for the tax if your group provides a social media platform, search engine or online marketplace to UK users.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
Use postal form CIS304 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Find out when and how you need to register for Digital Services Tax.
How employers can protect themselves against employees abusing tax relief for their travel.
Find out how to submit brand details to HMRC for Scotch Whisky, Irish Whiskey, Irish Cream, Irish Poteen, Somerset Cider Brandy and Single Malt Welsh Whisky if you're a verified bottler.
Guidance on the VAT treatment of supplies of fuel and power
Find examples to help you work out what you can claim, and how to work out the balancing charge if you dispose of an asset.
Find out what to include in your Patent Box computation. We want to share information to help you manage the risk of making an incorrect deduction.
Get help if you’re a tax agent or adviser who has clients with directors' loan accounts to declare on Company Tax Returns.
Newsletter 157, published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
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