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This guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994
This Appendix contains the specific completion rules instructions for each 3-digit Import Additional Procedure Code that can be used in Data Element (DE) 1/11 for Customs Clearance Requests (CCR) C21i.
This is a guide for employers on changes to National Insurance contributions for apprentices aged under 25 applying from April 2016.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Find out if you qualify for Corporation Tax Orchestra Tax Relief and what you can claim.
Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
If you're an electricity producer or energy supplier, check if you should register, send returns and pay the levy. Also, find out how to change or cancel a registration.
Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you're importing multiple vehicles.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
Recognise and reduce risk of money laundering if you are an estate agency or letting agency business.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
Learn about about importing and exporting goods.
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
Use these road fuel charges from 1 May 2022 on your VAT return, to account for private consumption of fuel on a business vehicle.
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Find out if income from a trust or settlement, occurring or paid to someone else, is treated as the settlor’s income (Self Assessment helpsheet HS270).
Information for developing and testing of software for HMRC forms, returns and messages.
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
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