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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 if you need to register, report and pay the levy if you’re involved in bringing liable drinks into the UK.
Check if you need to register, send returns and pay Air Passenger Duty.
If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition.
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
Compile and submit AFT returns on the service and find out how to make payments, amend earlier returns or ask for payment refunds or reallocations.
First published during the 2019 to 2022 Johnson Conservative government
Use the online service to report the amount of excise duty you need to pay for fuel removed from warehouse.
Guidance for ISA managers about how to operate the Junior ISAs scheme rules.
Find out the rates of Vaping Products Duty, how to work out the volume of vaping liquid you must account for, and when the duty becomes due.
Find out how a non-UK resident company trading in the UK through a dependent agent permanent establishment (DAPE) would register for Corporation Tax.
Use postal form CIS304 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
Find out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025.
Find out about the treatment of Capital Gains Tax during a period abroad.
This guidance explains how VAT applies to the Isle of Man (IOM) and how this affects the control of UK businesses with establishments in the IOM and IOM businesses with establishments in the UK
A set of principles that both large businesses and HMRC should apply to the way they work.
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
This template is for charity shops to use to advise donors of the proceeds of sale under method A at the end of the year.
Find out the approaches you can take for PAYE Settlement Agreements (PSA) to lower the risk of tax non-compliance and reduce the likelihood of checks.
Do not include personal or financial information like your National Insurance number or credit card details.
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