We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Use this guide to complete form CT600 (2008) version 2.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
How spouses and civil partners of armed forces personnel posted overseas can fill gaps in their National Insurance record.
How to claim relief from Stamp Duty when instruments effect certain transactions between companies in the same group.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
How Standard Shipping Notes, Dangerous Goods Notes and Export Cargo Shipping Instructions work, and where you can get them from.
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
Find out what employment types have different rules for entitlement to Statutory Paternity Pay.
Check which types of passengers or flights are exempt from Air Passenger Duty.
The independent review of the disguised remuneration loan charge has now concluded and the government has published its response.
Check if you'll need an import licence and what import duty you'll need to pay when importing certain agricultural goods and food from outside the UK.
How VAT default interest works, when HMRC charges it, and what to do if you think we’ve charged you too much interest.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
How Income Tax and National Insurance contributions rules work if you’re a share fisher.
Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.
How to pay charges on payments from registered pension schemes and the time it takes for payments to reach HMRC.
Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.
Tax treaties and related documents between the UK and Malaysia.
How to complete supplementary pages CT600A and what information you need to include.
Check when you need to pay VAT on a vessel you’re keeping in the UK and how to provide evidence of VAT paid.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).