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Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
Find out what you can do with your goods when they are being processed or repaired using outward processing.
Apply for approval from HMRC to produce alcoholic products such as beer, cider, spirits, wine, and other fermented products in the UK.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Details you need to give to digital platforms when selling goods or services in the UK.
Tax treaties and related documents between the UK and Italy.
Find out how you can import tobacco products into the UK from countries inside and outside the EU.
Tables and instructions to work out the 鈥榖asis amount鈥� for calculating the maximum income from capped drawdown pension funds.
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
This notice explains how to register for Pillar 2 top-up taxes in the UK, what you'll need to provide, and how to notify HMRC of any reporting related changes.
Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them.
Find out how to get a legally binding decision on the commodity code to use when importing into or exporting from Great Britain.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
The principles of double taxation relief and lists of all countries with which the UK has a double taxation agreement.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
Check how to apply for a Group Payment Arrangement to save money by making joint payments of Corporation Tax.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
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