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Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Find out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax.
Reduced rates of Stamp Duty Land Tax (SDLT) will apply for residential properties purchased from 8 July 2020 until 30 June 2021 and from 1 July 2021 to 30 September 2021 inclusive.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Find out how to claim Business Asset Roll-over Relief.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
This page provides links to guidance produced by, or relating to, the Insolvency Service
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.
If your employer pays for your medical insurance you can check what information HMRC holds, or tell us if it starts, stops or changes.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
Find out when your pension scheme must pay some or all of the tax for you and when they can choose to do so.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Find information about paying National Insurance contributions for company directors in current and previous tax years.
Submit a full return if your company’s or group’s interest deductions and financing costs are restricted, or an abbreviated return if they are not.
Find out what information you must send with a transfer of funds if you’re a payment service provider.
Don’t include personal or financial information like your National Insurance number or credit card details.
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