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Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.
This section of the SEPs Resource Hub provides an explanation of SEP specific words and terms used throughout the guidance.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
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