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How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Learn more about the support available for Alcohol Duty.
Tax treaties and related documents between the UK and Gibraltar.
Tax treaties and related documents between the UK and Pakistan.
Find out how UK resident trusts are treated for Capital Gains Tax and what to include in your tax return.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Who needs to register for the tax and when, and what you must do before you register.
This factsheet is about disputes during compliance checks.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Use this list to check if there is a registered landfill site operator near you.
Check the availability and any issues affecting the Pay the High Income Child Benefit Charge through PAYE service.
Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.
Check if you need to register, send returns and pay Air Passenger Duty.
Find out about Alcoholic Ingredients Relief (AIR), which is the repayment of Alcohol Duty charged on spirits, beer, wine, other fermented products and cider.
If you trade in draught alcoholic products, find out if you could pay a reduced rate of Alcohol Duty.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax.
As a result of the public service pensions remedy (known as McCloud), members may have changes to, or new, unauthorised payments.
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