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From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Tax treaties and related documents between the UK and Spain.
Find out when and at what rate you need to charge VAT if you supply food and drink for catering or takeaway.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Find out how to add a team member to your business tax account and give them access to a tax, duty or scheme.
If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Find out about late payment penalties and how to appeal if you're an employer.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
Tax treaties and related documents between the UK and France.
Find out whether Carbon Border Adjustment Mechanism (CBAM) goods imported into the UK from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors are in scope of the CBAM tax.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
Find out how to account for VAT on entertainment provided by your business.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out how to submit your returns as a registered dealer in controlled oils (RDCO).
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out about group and divisional VAT registration and the forms you should use to apply.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Do not include personal or financial information like your National Insurance number or credit card details.
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