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Find out how and when to register a warehouse that you use to store drinks liable to the Soft Drinks Industry Levy, to delay when the levy becomes due.
Find out if you need to register for VAT jointly or as an individual when you buy, let or develop land with another taxable person.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
This notice provides a glossary of Scottish land law terms.
Find out if you need to tell us about any reportable cross-border arrangements under the mandatory disclosure rules (MDR).
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
How to deregister for the tax, submit your final tax return and claim tax back if you’re no longer registered.
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
How to work out the dilution ratio of your drink, and what records you need to keep about the dilution ratio for the Soft Drinks Industry Levy.
Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.
Submit an undertaking to HMRC covering the movement of Scotch Whisky outside of Scotland.
Use this service to submit a return for Digital Services Tax, if you're registered for the tax.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
Check the availability and any issues affecting the submit your Alcohol Duty return service.
Tax treaties and related documents between the UK and Slovenia.
Guide to iXBRL including the standard form of iXBRL-tagged presentation of business reports.
Use the tax-free shopping - retailer’s checklist to help you complete form VAT407.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
This treaty was presented to Parliament in April 2026.
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