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Find out about the calculation of the company car benefit charge.
Find out about Stamp Duty Land Tax rates on residential and non-residential land or property purchased between 1 December 2003 and 31 March 2025.
How to pay your Stamp Duty, and how long it takes for your payment to reach HMRC.
See how to work out the tax relief for individual landlords and assess the impact of the finance cost restriction from 6 April 2017.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the ÌìÃÀÓ°Ôº calculator does not work out your employee’s payments.
Find out how your business tax account can help you manage all your business taxes online from one sign in.
Find out what sector of businesses are covered by the Money Laundering Regulations, and which premises you'll need to register.
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
Find out what the Self Assessment for Agents online service is for, what you can do in the service and how to do it.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Find out which country’s VAT rules to use when supplying services abroad.
Apply for a certificate to confirm that you only need to pay UK National Insurance contributions if you're a self-employed individual working temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Swi…
How to work out and claim Corporation Tax relief on trading losses.
Use these road fuel charges from 1 May 2025 on your VAT return, to account for private consumption of fuel on a business vehicle.
If you're using the Goods Vehicle Movement Service, find out what you must do if you are a carrier and need to check if a goods movement reference is valid and if goods can be moved.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find a list of offshore funds that have applied for and been approved as reporting funds.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
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