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Make an election for a qualifying company to be exempt from corporation tax on UK capital gains.
Find out about changes to enveloped UK dwellings and related finance from 6 April 2017.
Information on how to apply for approval to use raw tobacco in a controlled activity.
Find out who Landfill Tax applies to and how you can register or change your registration details.
Check the tariff classification for lighting strings or light chains used for Christmas trees.
Find out how and when to make a delayed supplementary declaration if you’re using simplified declarations to bring goods into Great Britain (England, Wales and Scotland).
Check the tariff classification for new pneumatic rubber tyres of a kind used on motor cars, buses or lorries, and trailers.
Find out about the verification checks and what to expect during a visit if you have applied for verification and paid your fee for the Scheme.
Check if you need to pay excise duty on biofuels and other fuel substitutes, and how to register.
Use the Charities Online service to claim tax back on Gift Aid Small Donations Scheme donations GASDS.
What secondary and joint and several liability is, and when you may be liable for unpaid Plastic Packaging Tax.
How to notify Border Force if you're starting a movement from an office of departure or ending a movement at an office of destination in Northern Ireland.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant when paying paternity pay.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email <hmrcmanualsteam@hmrc.gov.uk> to let us know. Please check the other guidance ava…
An explanation about what bona vacantia is and how unallocated payments identified as bona vacantia should be dealt with.
Complaints from External Customers about the Conduct of HMRC staff Guidance
Cost Sharing Exemption Manual
Guidance on dealing with VAT default interest
Check the tariff classification for animal beds.
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