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Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
All information about Value Added Tax (VAT) that has 'force of law'.
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
This notice explains compliance checks for indirect tax matters if conduct involving dishonesty is suspected.
This notice explains what records you need to keep if you are a trader in goods or services that have to pay Excise Duty (revenue trader).
Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.
Tax treaties and related documents between the UK and Kuwait.
If you import goods from the EU to Great Britain, from 31 January 2025 you will need to submit a safety and security declaration.
Internet submissions technical specifications for Real Time Information online software developers.
Assessment of threats to UK financial sanctions compliance: a report from OFSI to support a risk-based approach to compliance in Cryptoassets sector.
Find HMRC payroll test data for software developers.
This COP26 leaflet gives detailed information on tax credit overpayments.
Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.
Find out if you should pay Bingo Duty on profits from games played in the UK, how to register and how to pay.
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Find out about VAT payments deferred between 20 March and 30 June 2020.
Insolvency Service research findings into concerns about take-on practices for Individual Voluntary Arrangements (IVAs).
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
If you're a Lifetime ISA manager, find out when you need to calculate withdrawal charges, how much it will be and what happens if an investor appeals a charge.
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