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How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
Use this service to submit a return for Digital Services Tax, if you're registered for the tax.
Find schema and technical specifications for Construction Industry Scheme Online software developers.
Tax treaties and related documents between the UK and Latvia.
Find out about the force of law guidance for Plastic Packaging Tax.
Tax treaties and related documents between the UK and the Slovak Republic.
This publication contains guidance for SDLT new rules for pre-completion transactions, how they work and how they apply to various scenarios.
Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.
Find out how to apply to operate as an excise warehousekeeper and how to make changes or cancel your authorisation.
Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
Find out about operations that can be carried out on alcohol goods received and stored in bulk in an excise warehouse.
How qualifying recognised overseas pension schemes (QROPS) can lose their QROPS status and what former QROPS need to report.
How to pay the Climate Change Levy, and how long it takes for your payment to reach HMRC.
Find out if you need to register for VAT jointly or as an individual when you buy, let or develop land with another taxable person.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
How to report to HMRC if an organisation becomes insolvent for Plastic Packaging Tax purposes, send any final returns and deregister.
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Guidance on dealing with VAT default interest
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