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Data, Freedom of Information releases and corporate reports
An overview of the High Risk Corporates Programme.
Excise Movement and Control System (EMCS) technical specifications for software developers.
Draft guidance on the operation of the Northern Ireland Corporation Tax legislation.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Pilot of multilateral tax information exchange based on the Model Intergovernmental Agreement to improve International Tax Compliance.
Excise Duty rates for bingo, the National Lottery, amusement machines and general betting.
A guide to explain the role of the Adjudicator and Adjudicator’s Office when investigating complaints about HM Revenue & Customs (HMRC) and the Valuation Office Agency (VOA).
Guidance on cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses.
Check agent authorisation technical specifications if you are a software developer.
Appendices for Corporation Tax Online software developers.
Use this technical documentation for trust and estate returns if you’re a software developer working with the Self Assessment Online service.
This guidance note explains changes to the VAT treatment of intra-EU chain transactions and to the conditions for zero rating intra-EU supplies of goods.
Check the availability and any issues affecting the Rebated Oils Enquiry Services online service.
Find out what to do if EU countries have deducted tax from interest, royalty and dividend payments made into the UK.
Tax treaties and related documents between the UK and Brunei.
Child Trust Fund (CTF) and Junior Individual Savings Account (ISA) information for carers and adoptive parents of children.
Find out about the force of law guidance for Plastic Packaging Tax.
List of airports with CCS-UK and CNS transit shed codes.
Check the availability and any issues affecting the country-by-country service.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
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