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Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Check the availability and any issues affecting employment related securities (ERS).
Tax treaties and related documents between the UK and Chile.
Tax treaties and related documents between the UK and Serbia.
Find out if you can claim Enhanced R&D intensive support (ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition.
Tax treaties and related documents between the UK and Gibraltar.
Sign in to change your details, correct an error in a return, and cancel your registration.
Tax treaties and related documents between the UK and Ghana.
Tax treaties and related documents between the UK and Egypt.
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
Find the residency status of your members to give them the right tax relief using relief at source.
Find out about ongoing and closed tax policy consultations.
How to make sure you take reasonable care if you need to send tax returns and other documents to HMRC, and what happens if you do not.
Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.
You need to appoint an administrative or fiscal representative if you’re liable for Air Passenger Duty but you are not based in the UK.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
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