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If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.
Find out when to include a fiscal mark on tobacco products imported into or manufactured in the UK.
Use the online service to report the amount of excise duty you need to pay for gas sent, set aside or used as fuel in road vehicle.
How to pay the Soft Drinks Industry Levy, Soft Drinks Industry Levy penalty, or claim a levy credit.
This COP26 leaflet gives detailed information on tax credit overpayments.
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
Guidance for software developers on the IRmark.
Find out how to decide the VAT place of supply for services in the oil and gas sector.
Find information about the averaging tax relief available for authors or artists.
Tax treaties and related documents between the UK and the Cayman Islands.
Find out how to complete and submit an electronic administrative document (eAD) and an electronic simplified administrative document (eSAD) using the Excise Movement Control System.
Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals.
Find out how to apply to be a UK Real Estate Investment Trust if you're a company or group of companies who invests in properties.
Ask HMRC for assurance on particular areas of your Research and Development (R&D) tax relief claim, if you’re a small or medium-sized enterprise (SME).
Apply to convert the Class 3 National Insurance contributions you paid while you worked abroad to Class 2 contributions.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Find out about the Rural Fuel Duty Relief Scheme for retailers of fuel and areas eligible for the relief.
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