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Business tax

Guidance and regulation

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  • Forms P60 (2024 to 2025) for PAYE software developers.

  • Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.

  • Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.

  • If you're an electricity producer or energy supplier, check if you should register, send returns and pay the levy. Also, find out how to change or cancel a registration.

  • How to complete supplementary pages CT600C and what information you need to include.

  • Who needs to register for the tax and when, and what you must do before you register.

  • Check if your use of oils for an industrial purpose means you do not have to pay Fuel Duty or you’re entitled to a repayment.

  • Guidance and information about applications and reports. Links to lists of reporting and distributing funds.

  • Use this service to ask the HMRC Mid-sized Business Customer Support Team for help if you're a mid-sized business with a UK turnover above £10 million or at least 20 employees.

  • Find out about the Spirit Drinks Verification Scheme if you produce a UK spirit drink with a protected Geographical Indication.

  • Find out how much the Tobacco Products Duty is for cigarettes, cigars and other types of tobacco and what the Minimum Excise Duty is for cigarettes.

  • How to contact HMRC if you’re a large business with a general or non-technical query.

  • Tax treaties and related documents between the UK and Philippines.

  • Work out the value of your pension to apply for protection from the lifetime allowance reduction in 2016.

  • Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.

  • Find out about loans that count as qualifying loans.

  • Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.

  • Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.

  • Use this service to submit your Aggregates Levy return to HMRC.

  • If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition.