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Tax representatives must apply for approval to import duty-paid EU excise goods into Northern Ireland, using form HM4b.
How to appoint a payment representative or an agent to deal with VAT-related payments if you do not have a business establishment in the UK.
How to cancel or make changes to your VAT Import One Stop Shop (IOSS) Scheme registration.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Find out about continued impact of coronavirus on employee share schemes, Enterprise Management Incentive, Save as you Earn extended holiday, Shares Assets Valuation mailbox and Non Statutory Clearance process.
Find out about the ending of COVID-19 easements for Save As You Earn share option schemes and Enterprise Management Incentive share option schemes.
Find out about employment related securities scheme reporting requirements.
Find out about updated guidance on end of year templates and changes to the share options limit and share class restrictions from April 2023.
Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Find out about updates to the Employee Tax Advantages Share Scheme User Manual and process guidance.
Find out about changes to process for employer’s National Insurance contributions joint elections, the filing dates for employment related securities (ERS) return and enterprise management incentives (EMI) scheme return and …
List of foreign structures that are considered by HM Revenue and Customs to be equivalents to UK-REITs.
How benefits, charges and payments for pensions of Chapter 3 (local government) members are affected by the public service pensions remedy (also known as McCloud).
Find out about the different rules that apply to some employment types to decide your employee’s entitlement of Statutory Neonatal Care Pay.
When and how to appoint a representative in the UK and HMRC approval.
If you're a pawnbroker who sells unredeemed pawns in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
When and why HM Revenue and Customs (HMRC) might check an SDRT transaction and what the possible outcomes could be.
Some employment types like agency workers, directors and educational workers, have different rules for entitlements.
Don’t include personal or financial information like your National Insurance number or credit card details.
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