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This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme (FHDDS).
Check if you can apply for an exemption from Making Tax Digital for Income Tax in the future.
Find out how GOV.UK One Login will apply to you and when you can expect to start using it.
Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.
Find out how to register to send your Stamp Duty Land Tax (SDLT) return to HMRC if you're an agent, solicitor or organisation.
Check the availability and any issues affecting the E-PAYE for agents online service.
Check if the business that stores your goods in the UK is registered with the Fulfilment House Due Diligence Scheme if you're a trader based outside of the UK.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).
How to account for VAT on goods that you give away, exchange or offset.
The figures you’ll need and how to use them to work out your discounted duty rates.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Don’t include personal or financial information like your National Insurance number or credit card details.
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