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Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
There are special rules to follow if the maximum amount of annual investment allowance (AIA) changes in the period you draw up accounts for.
How and why HMRC raises assessments, applies penalties and charges interest.
Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out what checks you should complete and how to report potential fraud if you’re an employer or worker in the construction industry.
Find out how businesses can be split into smaller sections to operate under the Construction Industry Scheme (CIS).
How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions…
Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper or registered consignor.
Find out which method you should use to calculate the customs value if you’re a selling agent or branch office.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
How to claim Landfill Tax credits if you take part in the Landfill Communities Fund (LCF) scheme.
Find out how to manually calculate your employee’s pay if your payroll software, or the calculator for employers do not work out what they’re entitled to.
The PAYE recognition for payroll software developers page is for software developers who've completed development and testing and want to apply for PAYE recognition.
Check which Air Passenger Duty rates apply for years earlier than the current year.
Find out how you can claim repayment of excise duty on heavy mineral (hydrocarbon) oil used to grow certain horticultural produce.
Report fraud, bribery and corruption to the Animal and Plant Health Agency (APHA).
Self-report a company or partnership that did not prevent the facilitation of tax evasion if you’re their authorised representative.
Don’t include personal or financial information like your National Insurance number or credit card details.
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