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From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Submit a return (EX46) to declare duty on beer, and declare other movements in and out of your registered premises.
Find the latest Climate Change Levy and Carbon Price Support rates for energy providers.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
How to tax living accommodation given to employees.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.
Find the full rates of duty and calculation examples that apply if you make, import or hold beer, cider, spirits, wine or other fermented products.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
Find out information about employee incidentals overnight expenses for business travel.
Use this form to provide evidence to support your Company Tax Return if you're claiming creative industry tax reliefs for Corporation Tax.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out when and how to register for VAT.
Choose how to pay Customs Duty, excise duties and VAT.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
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