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Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
We deal with claims involving major points of principle relating to taxation where HMRC is a party. This list does not include: claims for the recovery of taxes, or duties cases where a taxpayer disputes liability to pay tax (these...
Find Revenue and Customs Briefs published from 1 January 2017.
This collection brings together statistics on quarterly revenue outturn for local authorities in England.
Guidance notes for completing the quarterly revenue update (QRU).
This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.
This brief explains the changes in the VAT treatment of certain supplies of electronic publications ('e-publications').
Financial institutions should check that payments of interest to addresses in the UK and EU are correctly separated on returns to HM Revenue and Customs.
Analysis of estimated Income Tax liabilities statistics
This brief explains that the introduction of the domestic reverse charge for construction services will be delayed from 1 October 2020 until 1 March 2021 due to the impact of the coronavirus on the construction sector.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
Defence Business Services guidance on how it processes revenue.
Forms and guidance notes for the general fund revenue account outturn (RO).
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
Income Tax deducted from pay by industry shows the industry distribution of PAYE (Pay As You Earn) tax deducted from pay by tax year.
Estimates of the take-up of the main income-related benefits by caseload and expenditure in Great Britain.
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
This brief has further guidance on HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
This brief informs overseas businesses about the current delay in processing and refunding VAT claims submitted under the Overseas Refund Scheme.
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