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Non-statutory guidance for employers on how to follow the code of practice on the fair and transparent distribution of tips.
Find trade and commercial contacts for Community System Providers (CSPs).
This factsheet tells you about the penalties HMRC may charge if there has been an under-assessment and you have not told us about it within 30 days.
How to register, make changes to your registration, view your account and submit returns online
This information sheet explains when the construction of a building may be zero-rated and the evidence needed to confirm that it qualifies for zero-rated relief.
Find out about VAT payments deferred between 20 March and 30 June 2020.
If you have pension lifetime allowance protection or have had a benefit crystallisation event, check if the public service pensions remedy (known as McCloud) has affected these.
Find out who the certificates are issued to, how to apply and any restrictions on the use of them.
These notices make directors and others responsible for paying the tax debts of companies they've been involved in.
How to repay R&D tax relief if you claimed too much.
Find out about VAT and distance selling goods from the EU to customers in Northern Ireland if you're a business abroad.
What Petroleum Revenue Tax is, how to work it out and when to submit a return to HMRC.
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.
Find out how to work out your annual alcohol production if you’re part of a group, or you merge with, or separate from another business.
Find out about Bingo Duty, how the duty is charged and who has to pay.
How to use a single commodity code to import your goods in split consignments when importing large machinery or plant.
A guide to the role of the Adjudicator and Adjudicator’s Office when investigating complaints about HM Revenue & Customs and the Valuation Office Agency.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
Find out if you can claim Enhanced R&D intensive support (NI ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
Use the online service to report the amount of excise duty you need to pay for fuel removed from warehouse.
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