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Tax treaties and related documents between the UK and Netherlands Antilles (Curacao,Sint Maarten and BES Islands).
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
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.
iXBRL samples for Corporation Tax Online software developers.
Find out when you can remove wine and made-wine without paying Excise Duty and how to do it.
Evidence and information for health and care professionals and the wider workforce to promote the benefits of financial wellbeing.
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.
How profits are treated from activities carried out in the UK territorial sea or designated areas and the effect of double taxation agreements.
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.
Find HMRC payroll test data for software developers.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
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).
How to notify DWP to stop or restart deductions from benefits for fuel, water or rent arrears when a debtor starts or ends a ‘Breathing Space’.
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
Don’t include personal or financial information like your National Insurance number or credit card details.
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