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From 1 August 2018 anyone who carries out a regulated activity involving tobacco products manufacturing machinery in the UK requires a licence issued by HM Revenue and Customs.
A list of offshore funds that have applied for and been approved as distributing funds.
Find out how to request a VAT ruling on a complex cross-border transaction by taking part in an EU trial.
This manual provides guidance on when and how to apply the VAT joint and several liability measure
Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.
Tax treaties and related documents between the UK and Kosovo.
Tax treaties and related documents between the UK and Macao.
This notice explains the duty placed upon tobacco manufacturers to avoid facilitating smuggling.
Find out about changes to Capital Gains Tax and Company Share Option Plan (CSOP) rules from 6 April 2023, and when to make a valuation request.
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
Use this service to tell HMRC you’ve deregistered from using the VAT Import One Stop Shop (IOSS) in an EU country or have changed your businesses details.
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
This guidance is to support officers dealing with VAT default surcharge. It supplements the guidance in VAT Notice 700/50 and is specific to officers working default surcharge cases.
Find out when you can remove wine and made-wine without paying Excise Duty and how to do it.
Find out what you need to do to apply for temporary approval if your approval has been rejected or revoked in one of the application schemes.
Get help if you’re a tax agent or adviser who has clients with National Insurance contributions and statutory payments to declare on tax returns.
As the trustee of a registered pension scheme you are responsible for accurate record keeping to support your tax returns.
Find out how businesses can be split into smaller sections to operate under the Construction Industry Scheme (CIS).
An overview of the High Risk Corporates Programme.
Find out about the Large Corporates Forum and its purpose.
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