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Trust Registration Service Manual
Find information on reporting income from pensions, pensions savings tax charges and claiming relief on pension contributions on your Self Assessment tax return.
Find out how to set up a Direct Debit with your bank or building society if you’ve set up your duty deferment account.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.
Use this calculator to work out a director's National Insurance contributions for the current tax year.
Approved final version of form P46 (Pen) for PAYE software developers.
Use your duty deferment account to delay paying most duties and import VAT.
How to apply for or renew a Double Taxation Treaty Passport and how to tell HMRC about passported loans, for overseas lenders and UK borrowers.
Find information on completing the self-employment section of your Self Assessment tax return.
Use the Self Assessment helpsheet (HS263) to work out tax credit relief on income that you've paid foreign tax on.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
Find out about moving goods from Great Britain to Northern Ireland under the Windsor Framework.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
Find out what to do if your agent asks you to authorise them using a link.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017 to 6 April 2025.
Find out about Capital gains if you sell or dispose of a shareholding.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
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