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What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.
Find out about changes to the valuation agreement period for Enterprise Management Incentive (EMI) options, how to contact HMRC for advice about EMIs and share schemes and HMRC email address changes.
Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
Ffurflenni Cyllid a Thollau EF (CThEF) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcoholic products.
Find out about tax charges on scholarships.
How to complete supplementary pages CT600M and what information you need to include.
Find out more information on calculations for the taxation of beneficial loan arrangements.
How to report to HMRC if an organisation becomes insolvent for Plastic Packaging Tax purposes, send any final returns and deregister.
Use these road fuel charges from 1 May 2020 on your VAT return, to account for private consumption of fuel on a business vehicle.
Guidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.
This guidance provides technical and procedural advice for staff in HMRC who may have to deal with VAT Statutory Interest claims
Find out more about the new service supporting major investment projects, including how the scheme works, who can apply, the taxes covered and the financial threshold.
Tax treaties and related documents between the UK and Armenia.
Tax treaties and related documents between the UK and Myanmar.
Find out about the force of law guidance for Climate Change Levy.
This factsheet is about the penalties HMRC will charge if you do not file your monthly returns on time.
Examples of Corporation Tax treatment for common hedging arrangements.
Tax treaties and related documents between the UK and Dominica.
An employer's guide to the collection of student loans. Previous years only.
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