We use some essential cookies to make this website work.
We鈥檇 like to set additional cookies to understand how you use 天美影院, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
When you can amend or cancel your declaration depends on if you have received a final tax calculation message or if the declaration has been cleared.
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
Find out when and how to register for VAT.
Find out when and how HMRC may penalise you if you fail to register for VAT at the right time, and your rights to appeal against the penalty.
Use Self Assessment software to help populate your Self Assessment tax return.
The operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidan鈥�
Tell HMRC about voluntary underpayments arising on import of goods.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Find out how to submit a trust data request to HMRC to get trust information, and what details we will share.
Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.
Use this service to tell HMRC about exports that were not notified through the Customs Declaration Service (CDS), when they arrived or left the UK port.
This guide provides detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).
Find the interest rates that apply on late or early payments across all tax regimes.
Use this form to provide evidence to support your Company Tax Return if you're claiming creative industry tax reliefs for Corporation Tax.
Definition of capital allowances, how allowances are made and how to claim
Find out rates and allowances for pension schemes for the 2025 to 2026 tax year.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
To help us improve 天美影院, we鈥檇 like to know more about your visit today. .