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Most registered pension schemes have one or more trustees who act separately from the employer or anyone else who set up the scheme.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Find out how to apply for verification and what happens if you do not.
Guidance for trustees of charities, directors of corporate charities, any employees of a charity and volunteers claiming tax reliefs.
Guidance for employers and workers on the fair and transparent distribution of tips.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
How changes and issues may affect the way you should file your Company Tax Return.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
Use the employers exemption form if you are an employer and want to apply for a bespoke or industry scale rate for reporting non-taxable expenses and benefits.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Licensing authorities must get an applicant to confirm they're aware of their tax responsibilities on first licence applications for taxi driver, private hire and scrap metal licences.
How to apply for authorisation to produce, stock, distribute, sell or use denatured alcohol.
How to manage an ISA scheme and the rules you need to follow.
Guidance and information about applications and reports. Links to lists of reporting and distributing funds.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
Find out about the tax avoidance arrangements used by some umbrella companies.
Find out the effects of the law and regulations covering the introduction of the Alcohol Wholesaler Registration Scheme.
This notice is about the production, distribution or use of denatured alcohol in the UK. Denatured alcohol is alcohol that has been made unsuitable for drinking by the addition of denaturants.
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