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This direction sets out how a relevant person should keep their digital records for Making Tax Digital for Income Tax and what a digital record must include.
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Guidance for trustees of charities, directors of corporate charities, any employees of a charity and volunteers claiming tax reliefs.
Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies.
How to tax employee expenses for entertaining clients.
Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust.
Who needs to register for the tax and when, and what you must do before you register.
The rules on subscriptions and how to repair a Junior ISA if you're an ISA manager.
Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.
This notice explains the rules for Making Tax Digital for VAT and about the digital information you must keep if they apply to you.
Find out who can claim under the foreign income and gains (FIG) regime, what income and gains qualify, how to claim in Self Assessment, and the effect on your allowances.
Find the final list of UK reservations and notifications made on deposit of the instrument of ratification.
iXBRL samples for Corporation Tax Online software developers.
Apply for verification before you start production of any spirit drinks protected under a UK geographical indication scheme.
How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.
Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Tax treaties and related documents between the UK and Philippines.
Get help to classify drones and aircraft parts for import and export.
Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Do not include personal or financial information like your National Insurance number or credit card details.
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