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This treaty was presented to Parliament in January 2014.
How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).
Information on how to apply for approval to use raw tobacco in a controlled activity.
If you import goods into Northern Ireland from outside the EU for onward supply to the EU, find out about claiming Onward Supply Relief.
Learn more about Inheritance Tax, including how to value an estate, applying for probate and when to pay.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Find out about VAT payments deferred between 20 March and 30 June 2020.
If your agent business is based outside the UK and HMRC has approved your application you should finish setting up your agent services account.
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
Find out if you need to register for VAT jointly or as an individual when you buy, let or develop land with another taxable person.
Find out how to register for Corporation Tax if you are a non-UK resident company dealing in or developing UK land or property.
Check which ingredients to use to make cider or perry that qualifies for Cider Duty rates. If you use other ingredients, you must pay Wine Duty rates instead.
When and how to appeal against a Stamp Duty Land Tax (SDLT) penalty and the deadlines for making an appeal.
This notice provides a glossary of Scottish land law terms.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
How to report poor service standards in Research and Development (R&D) tax relief claims if you’re an agent.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
Find out about the temporary reduction in the Lifetime ISA (LISA) withdrawal charge from 6 March 2020 to 5 April 2021
Find out what records you need to keep as an excise warehousekeeper.
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