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Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
As an employer covering the cost of credit, debit or charge card payments…
You do not have to report or pay anything to HM Revenue and Customs (HMRC)…
If card charges are not exempt, you must report them to HM Revenue and…
The following guides contain more detailed information: vouchers and…
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Tax and reporting rules for employers covering the cost of congestion and clean air zone charges
If you’re an employer who covers the costs of congestion or clean air zone…
If congestion or clean air zone charges are not exempt, you must report…
The following guide contains more detailed information: particular…
Common user charge rates and how the charge applies to imports entering Great Britain through the Port of Dover and Eurotunnel.
Provides guidance on cost recovery by the Planning Inspectorate and public authorities enabled by Regulation 2A and Regulation 12A of the Infrastructure Planning (Fees) Regulations 2010.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
How to account for VAT on vehicles and fuel you use for your business.
Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
Residential Property Tribunal Decision of Judge R Percival and Mr R Waterhouse on 22 November 2021
Don’t include personal or financial information like your National Insurance number or credit card details.
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