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General provisions regarding entry clearance, leave to enter or remain in the United Kingdom (paragraphs 7 to 39E).
Rules and requirements on filing annual accounts at Companies House for companies registered in the UK.
Tell Ofsted about a serious incident in a children’s home or secure children’s home.
How and when you can apply zero-rated VAT to exported goods.
The Russia (Sanctions) (EU Exit) Regulations 2019 ensure sanctions relating to Russia are implemented effectively after the UK leaves the EU.
If you’ve received a serious ill-health pension lump sum or flexibly accessed all of your pension, claim a tax refund with form P53Z .
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
A compensation scheme for UK serving and former service personnel injured as a result of their service in His Majesty's Armed Forces.
How to report expenses and benefits you provide to employees or directors.
Decide whether to set up a charitable incorporated organisation (CIO), a charitable company or an unincorporated association or trust.
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
A list of Responsible Organisations and their responsibilities
How to account for VAT on vehicles and fuel you use for your business.
The Fire Safety (England) Regulations 2022 introduce new duties under the Fire Safety Order for building owners or managers (responsible persons).
Find out which country’s VAT rules to use when supplying services abroad.
A fully searchable PDF of all the Approved Documents.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
Advice and guidance for healthcare practitioners on the health needs of migrant patients.
Find out if you qualify for ESOS and how to comply.
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