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Guidance for ISA managers about how to operate the Junior ISAs scheme rules.
NIrCTO is part of HMRC, helping to promote corporate inward investment and local business expansion in Northern Ireland.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
Get guidance from HMRC if you’re a tax agent or an adviser.
Use this helpsheet to help you fill in your Self Assessment tax return when you get payments in kind from your employer.
This document contains the following information: Agreement between the UK and Hong Kong for the avoidance of double taxation.
Find out how and when to tell HMRC about changes to your registered details or cancel your registration for the Fulfilment House Due Diligence Scheme.
What secondary and joint and several liability is, and when you may be liable for unpaid Plastic Packaging Tax.
What you need to do if you transport or transload tobacco products in the UK.
Details of the standard and higher rates of Insurance Premium Tax payable.
Get help to declare on Self Assessment tax returns if you’re a tax agent or adviser who has clients with Capital Gains Tax for land and buildings.
Find out when HMRC may consider a scheme administrator to be a fit and proper person.
How the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.
This guidance for occupational pension scheme trustees and managers provides information on disclosure and administration regulations.
Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.
This factsheet tells you about the penalties HMRC may charge you for a VAT, Excise or Landfill Tax wrongdoing.
Tax treaties and related documents between the UK and Jamaica.
When and how to appeal against a Stamp Duty Land Tax (SDLT) penalty and the deadlines for making an appeal.
Check the specimen bank certified SAYE prospectus savings agreement.
Find out how to make an exemption election for an offshore collective investment vehicle.
Don’t include personal or financial information like your National Insurance number or credit card details.
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