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Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.
Find out more information on how to get tax-free employer supported childcare.
If your agent business is based outside the UK and HMRC has approved your application you should finish setting up your agent services account.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
Find out if you can claim Enhanced R&D intensive support (NI ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
Find out how to submit a return and how to amend a return for the Economic Crime Levy.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
This document contains the following information: Agreement between the UK and the USA to improve international tax compliance and to implement FATCA.
This notice is about Tobacco Products Duty and the fiscal marking requirements for tobacco products.
Find out about the foreign tax credit relief available against your capital gains.
The 2021 IVA Protocol should not be used after 30 June 2025 . These documents are for reference only.
Tax treaties and related documents between the UK and Kenya.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Tax treaties and related documents between the UK and Ukraine.
Tax treaties and related documents between the UK and Vietnam.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
If you don't file your return, HM Revenue and Customs (HMRC) will estimate how much Corporation Tax to pay. This is called 'determination'.
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.
Tell the Valuation Office Agency about changes to property details or that you think the rateable value is wrong. For valuations before 1 April 2023.
Don’t include personal or financial information like your National Insurance number or credit card details.
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