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How to apply the new relief introduced by Finance Act (no 2) 2017
If you’re a legal representative, find out the information you need to tell HMRC to calculate the lump sum death benefit charge.
Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.
Most registered pension schemes have one or more trustees who act separately from the employer or anyone else who set up the scheme.
This guidance is for Large Business Customer Compliance Managers and their customers. It explains HMRC’s approach to working with large business customers to manage their tax compliance risk.
Find out about the conditions you must meet to qualify for the disability element of Working Tax Credit and Child Tax Credit.
Learn more about your responsibilities as a company director.
There are special rules for tax and National Insurance if you work in the oil and gas industry.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Find out if your goods have Union (EU) status and how to prove Union (EU) status if your goods are moving to ports or airports in the EU or from and to Northern Ireland.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
How to protect your employment business, and the workers you supply, from non-compliant businesses in your supply chain.
Guidance manual explaining the structure and details of Digital Services Tax.
An overview of the law and practice for the oil fiscal regime, in particular Petroleum Revenue Tax, ring fence Corporation Tax and the supplementary charge
Find out if you’re an art market participant and need to register with HMRC under the money laundering regulations.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Alternative Dispute Resolution Guidance.
How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Find out what options you have to delay sending HMRC information about goods and paying Customs Duty when you move them into or out of Great Britain (England, Scotland or Wales).
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