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Find out about how to register a late Employment Related Securities (ERS) scheme, submit a late Enterprise Management Incentives notification, ERS end of year filing deadline, and updates to the Employee Tax Advantaged Share…
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Find out the different ways that customs approved border locations can be operated in the UK. A border location can be either a wharf, airport or rail terminal.
If you had unauthorised payments to your pension in the remedy period, find out how the public service pensions remedy (known as McCloud) could have affected these.
Find out about operations that can be carried out on alcohol goods received and stored in bulk in an excise warehouse.
How to pay your verification fee for the Spirit Drinks Verification Scheme.
Find out how to complete and send a relief at source annual information return if you are a pension scheme administrator.
If you're a pawnbroker who sells unredeemed pawns in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Find out details of the Procedure Codes and Additional Procedure Codes (both Union and National) excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).
Action to take when paying Adoption Pay in certain circumstances, including employee becomes sick, leaves, dies, is awarded a pay rise, or the child dies.
Check the tariff classification for stuffed toys.
What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.
Details the simplifications for Transit movements, how to apply for them and the authorisation process.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
Repayment Claims Manual
Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.
Get guidance from HMRC if you’re a tax agent or an adviser.
Tax treaties and related documents between the UK and Azerbaijan.
This factsheet provides information about checks relating to Excise Duty.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
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