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Draft guidance on the annual allowance transitional rules that apply from Budget Day along with a brief overview of the tapered annual allowance.
Find technical resources for software developers working with the EC Sales List online service.
Tax treaties and related documents between the UK and Zambia.
Make an election for a qualifying company to be exempt from corporation tax on UK capital gains.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Find out how the HMRC Public Bodies Group can help with a tax issue if you're a public body.
How benefits, charges and payments for pensions of Chapter 3 (local government) members are affected by the public service pensions remedy (also known as McCloud).
Find out how to work out your annual alcohol production if you’re part of a group, or you merge with, or separate from another business.
You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
Find out how to pay if you are registered to pay Digital Services Tax.
Find out what to do if EU countries have deducted tax from interest, royalty and dividend payments made into the UK.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
Find out which supplies made by a youth club or an association of youth clubs are exempt from VAT.
This guidance provides technical and procedural advice for staff in HMRC who may have to deal with VAT Statutory Interest claims
CT600 V3 (2024) and V2 (2009) RIM artefacts for Corporation Tax software developers.
Draft guidance for inclusion in the Corporate Finance Manual as a result of recent changes in accounting standards.
Find out the liability to the main rates of Climate Change Levy of taxable commodities supplied to and by a combined heat and power station.
Tax treaties and related documents between the UK and Panama.
Find stock exchanges recognised solely for the purposes of the alternative finance investment bonds rules.
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