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Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Learn more about your responsibilities if you're running a small business including registration, tax returns, record keeping, tax bills and payments.
Calculate the cost of your shares in a company that's been taken over or has reorganised shares.
Follow these steps if you鈥檙e an agent using Making Tax Digital for VAT on behalf of your clients.
Find out who should register for Corporation Tax as a non-UK incorporated or non-UK resident company.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
Find out about a tax avoidance scheme used by landlords to reduce their tax liability.
Rates, allowances and limits for Corporation Tax.
Use the WTC8 guidance for advice and examples of how overpayments of tax credits can happen.
Find approved final versions of form P45 for PAYE software developers.
This appendix contains the specific completion rules instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for exports.
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
Find out when and how to submit a return and how to make an amendment after it鈥檚 been submitted.
Find out information about employee incidentals overnight expenses for business travel.
Find out if you can declare personal goods orally or by conduct.
This factsheet contains information about the penalties HMRC may charge where there has been a failure to notify.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
If you're an ISA manager, check how to manage additional permitted subscriptions for a surviving spouse or civil partner of a deceased investor.
Find codes for the preferential origin status of goods (Appendix 12).
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