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Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Find out which form to use in different circumstances.
How Gaming Duty is charged, and who has to pay.
From 1 January 2014 herbal smoking products will have Tobacco Products Duty charged on them unless they are to be used exclusively for medical purposes.
Find out about Lottery Duty, how the duty is charged and who has to pay.
How to pay a penalty charge if you have failed to register or maintain a trust, and how long it takes for your payment to reach HMRC.
How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC.
What you need to do if your member puts more than their annual allowance into their pension.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
When and why HM Revenue and Customs (HMRC) might check an SDRT transaction and what the possible outcomes could be.
What to do if an employer ceases, becomes insolvent, takes over an existing business, or makes employees redundant whilst paying sick pay.
Self-report a company or partnership that did not prevent the facilitation of tax evasion if you’re their authorised representative.
How the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.
Guidance for insolvency practitioners to help their clients restructure their company’s finances using a debt restructuring scheme or plan.
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
Guidance on the VAT treatment of supplies of fuel and power
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Check agent authorisation technical specifications if you are a software developer.
Tax treaties and related documents between the UK and Bermuda.
This treaty was presented to Parliament in January 2014.
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