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Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
A set of principles that both large businesses and HMRC should apply to the way they work.
Find out what landfill activities are taxable at your landfill site if you’re a landfill operator or controller and what rates you’ll pay.
Tell HMRC about changes to your APPA.
How to pay Insurance Premium Tax, and how long it takes for your payment to reach HMRC.
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
Find out how the ending of contracting-out affects pension entitlements, notifications and Guaranteed Minimum Pension (GMP) calculations.
Find out about the Rural Fuel Duty Relief Scheme for retailers of fuel and areas eligible for the relief.
Find step-by-step help on what to do when an employee leaves, if you currently use Basic PAYE Tools to operate payroll.
Find out about Child Benefit rules if you're coming to the UK from abroad or leaving the UK.
Guidance for bodies seeking accreditation under the Community Investment Tax Relief (CITR) scheme.
This factsheet contains information about when HMRC may monitor the tax affairs of people who deliberately get them wrong.
Find out which plastic packaging components are in and out of scope of Plastic Packaging Tax.
This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Use this helpsheet to fill in your Self Assessment tax return and the trading pages of a Partnership Tax Return.
Forms P60 (2023 to 2024) for PAYE software developers.
Read Income Tax guidance for software developers working with payroll software.
National Insurance guidance for software developers working with payroll software.
Tax treaties and related documents between the UK and Ukraine.
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