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This notice explains the duty placed upon tobacco manufacturers to avoid facilitating smuggling.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
Check how the delayed payment scheme works.
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
Check the new tariff quotas amending Regulation No 1388/2013 for certain agricultural and industrial products.
Find out the new tariff quotas for agricultural products from Iceland.
Credit reference agencies and other qualifying applicants can apply for VAT registration data for use in making financial assessments.
Check if you can claim for bad debt relief if a customer is insolvent and can no longer pay what they owe for taxable aggregate.
How and when to calculate your Air Passenger Duty if you do not have exact figures.
Find out about the Income Tax and National Insurance contributions exemption for the apprenticeship bursary payment to care leavers and those in local authority care.
Create a comma-separated values (CSV) file to search for the residency statuses of your pension scheme's members.
Use form HM8 when you need authority to account for excise duty by using another trader's deferment approval number (DAN).
How benefits, charges and payments for judicial pension schemes of Chapter 2 members are affected by the public service pensions remedy (also known as McCloud).
If you're a collective investment vehicle fund manager or authorised to act on behalf of a fund manager, find out how to register for the Secure Data Exchange Service to send annual exemption election reports.
Check the new tariff quota for poultry from Iceland.
Private sector pension scheme administrators can pay, discharge or request a refund of a member’s lifetime allowance charge if it has changed following the public service pensions remedy (also known as McCloud).
Find out how to apply to the Spirit Drinks Verification Scheme, pay fees and comply with the product specification for Dovey Native Botanical Gin.
Find out what you'll need and how to register to tell HMRC about a cross-border arrangement under the Mandatory Disclosure Rules (MDR).
What secondary and joint and several liability is, and when you may be liable for unpaid Plastic Packaging Tax.
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