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Tax treaties and related documents between the UK and Canada.
Find out how to check and categorise goods you move from Great Britain to Northern Ireland to use the simplified process for internal market movements.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
When an Individual Savings Account (ISA) can be closed, and how to void or repair an ISA if you're an ISA manager.
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
Find out what you need to do when making a full declaration to send goods from the UK.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).
Find out about changes to Corporation Tax relief on goodwill and relevant assets if you're a business or tax agent.
Find out how to use the digital handshake to get client authorisation for the agent services account.
Find out about giving support for a maximum of 2 children and what to do if an exception applies to you.
Payments made outside the tax rules are classed as unauthorised and tax charges are payable.
Guidance on the tax rules affecting investment funds and fund managers.
Find out how and when to report suspicious activity to the National Crime Agency or HMRC.
Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.
Check how your annual allowance could have been affected by the public service pensions remedy (also known as McCloud).
Find out which countries have reciprocal social security agreements with the UK for National Insurance and benefit entitlement.
Find out how to get a legally binding decision on the commodity code to use when importing into or exporting from Great Britain.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
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