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Find out how to make an exemption election for an offshore collective investment vehicle.
The general terms and conditions ISA managers must provide for all JISAs including transfers.
What information you need to provide and how to make an annual return.
If you're an energy producer, supplier or customer, check what records and accounts to keep to help you complete returns and claim any reliefs or exemptions.
Check how you can operate an authorised consignee temporary storage facility so you can store goods for up to 6 days, including how to get authorised.
How to pay Intrastat penalties and the time it takes for payment to reach HMRC.
Find out when and how you need to register for Digital Services Tax.
Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.
Non-resident businesses can get advice on how UK tax law applies using HMRC's Inward Investment Support service.
Find out how much you'll need to pay if Digital Services Tax applies to your business.
About the general insurance industry, its taxation, how it is regulated and the rules it has to follow.
Note: This manual is currently under review following Brexit. Some content may be withdrawn or revised during this process. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk …
This manual provides guidance on how to spot and tackle various types of VAT fraud
Guidance on the VAT treatment of supplies of fuel and power
Get guidance from HMRC if you’re a tax agent or an adviser.
Get guidance from HMRC if you're a tax agent or an adviser.
Use the agent updates to get HMRC guidance if you're a tax agent or adviser.
This factsheet is about compliance checks into customs and international trade matters.
Find guidance for software developers working with the Corporation Tax online service.
Find the currency codes to be used with Data Element (DE) 4/10 of the Customs Declaration Service (Appendix 11).
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