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Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Check the availability and any issues affecting the Alcohol Wholesaler Registration Scheme (AWRS).
This document is a policy explainer for the changes the government is making to rates of tax on property, savings and dividend income, which were announced at Budget 2025.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Tax treaties and related documents between the UK and Hungary.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
Find out the types of schemes Guaranteed Minimum Pension (GMP) and post 1997 COSR rights can be transferred to.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
How to reclaim VAT you've paid in an EU country if you’re registered for VAT in the UK.
If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition.
Tax treaties and related documents between the UK and Chile.
Check the availability and any issues affecting the Construction Industry Scheme (CIS) online service.
Find out about Guidelines for Compliance and the approaches you can take to lower the risk of tax non-compliance and reduce the likelihood of checks.
Technical guidance for employers who are developing or updating their policies on neonatal care leave and pay.
Use this template to send information about fees and commissions entertainment agent if you receive a statutory notice from HMRC.
Find technical resources for software developers working with the EC Sales List online service.
Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.
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