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Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Learn more about the support available for Alcohol Duty.
Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.
An overview of the High Risk Corporates Programme.
Find out about claiming government bonuses and making withdrawals if you're a Lifetime ISA manager and an investor dies or is terminally ill.
How profits are treated from activities carried out in the UK territorial sea or designated areas and the effect of double taxation agreements.
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
Capital allowances you can claim on plant and machinery when you buy a building with fixtures.
Use this service to submit a return for Digital Services Tax, if you're registered for the tax.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
Tax treaties and related documents between the UK and Uganda.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Publication of decisions on access to cash designation.
Agent authorisation Corporation Tax technical specifications for software developers.
Get guidance from HMRC if you're a tax agent or an adviser
Tax treaties and related documents between the UK and Algeria.
An impact assessment into the government's Breathing Space scheme
First published during the 2019 to 2022 Johnson Conservative government
Check who's been granted a Climate Change Levy (CCL) utility direction for gas and electricity, so you can decide whether to charge CCL.
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
This factsheet provides information about checks relating to Excise Duty.
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