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How to fill in your Import One Stop Shop (IOSS) VAT return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Check the list of alcohol wholesalers in the Isle of Man that have approval under the Alcohol Wholesaler Registration Scheme (AWRS).
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Find out about the additional expenses rules for employees engaged on international work.
Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
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.
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.
Find out if your social enterprise meets the conditions of the social investment tax relief (SITR) scheme for investments made on or before 5 April 2023.
Find out about Lottery Duty, how the duty is charged and who has to pay.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Use individual guarantees to cover customs duties for one-off or high value imports.
Find out how to register to send your multinational enterprise (MNE) group country-by-country report to HMRC and when you should do this.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
Guidance and information about applications and reports. Links to lists of reporting and distributing funds.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC.
How to get your trustee tax return, deadlines for submission, ways to pay and claiming repayments.
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
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