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• 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
• 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 a globally mobile employee’s income which relates to their UK duties.

  • Updated: 6 April 2026
• SDLTM34430 - Application of exemptions and reliefs: Group Relief
  • Updated: 18 February 2022
• 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
• MTT62330 - Charging mechanisms: Undertaxed Profits Rule: Allocation of untaxed amounts: Allocation of UK proportion between UK entities
  • Updated: 5 August 2025
• Build to rent

  Guidance on build to rent.

  • Updated: 13 September 2018
• Records and accounts you must keep for Plastic Packaging Tax

  Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.

  • Updated: 2 February 2023
• HS232 Farm stock valuation (2026)
  • Updated: 6 April 2026
• Insurance Premium Tax: guide for insurers

  This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.

  • Updated: 6 March 2019
• VAT retail schemes

  Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale