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• Beneficial loan arrangements (480: Chapter 17)

  How to tax a beneficial loan arrangement for a director or employee.

  • Updated: 30 December 2019
• Disposing an asset if you claimed full expensing or 50% first year allowance

  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.

  • Updated: 20 March 2024
• CE marking

  How a product complies with EU safety, health and environmental requirements, and how to place a CE marking on your product.

  • Updated: 17 May 2024
• VAT retail schemes

  Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
• Disposing of a super-deduction or special rate first year allowance asset

  How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.

  • Updated: 24 July 2023
• Tell HMRC that you'll operate PAYE on a proportion of an employee's income

  What you need to know to send a notification to HMRC confirming that you'll run PAYE on the proportion of an globally mobile employee’s income which relates to their UK duties.

  • Updated: 6 April 2025
• Viability

  Sets out key principles in understanding viability in plan making and decision taking.

  • Updated: 16 December 2025
• Using the UKCA marking

  Find out if you need to use the UKCA (UK Conformity Assessed) marking on products you manufacture or handle.

  • Updated: 17 May 2024
• Using the UKNI marking

  Find out if you will need to use the new UKNI marking and how to use it.

  • Updated: 3 October 2023
• Steps to take before calculating your claim using the Coronavirus Job Retention Scheme

  Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.

  • Updated: 29 October 2021