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Use these road fuel charges from 1 May 2020 on your VAT return, to account for private consumption of fuel on a business vehicle.
Guidance on the treatment of trade unions and professional bodies under EC VAT law
Find out when you can claim additional loss relief, known as ‘agricultural relief’, if you have agricultural land included in your rental business.
Check the availability and any issues affecting the Construction Industry Scheme (CIS) online service.
Remits of the Tax Disputes Resolution Board and the Customer Compliance Group Disputes Resolution Board.
Check the availability and any issues affecting the Employer PAYE service.
Guidance for claimants of exemptions from climate change levy (CCL) for mineralogical and metallurgical processes.
Messaging, information and other communications resources for organisations supporting people who may be impacted by missing Home Responsibilities Protection.
Find the Investment Zone tax sites within North East Investment Zone.
Guidance on what counts as an employer error and how to report the error to HM Revenue and Customs (HMRC).
Newsletter 156, published by HMRC in February 2024 to update stakeholders on the latest news for pension schemes.
Find codes for Data Element 2/1 used to declare documents that are part of an audit trail for your current declaration or clearance request (Appendix 3).
Details of the main prohibitions and restrictions on certain exports from the UK.
Find out who the certificates are issued to, how to apply and any restrictions on the use of them.
Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.
Find out about partial exemption special methods for government departments.
Check which Air Passenger Duty rates apply for years earlier than the current year.
If you buy and sell goods between Northern Ireland and the EU, find out how to use a margin scheme to account for VAT. (VAT Notice 718)
This guidance is intended to set out the basic department wide standards for complaints handling.
Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people
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