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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Use the payrolling benefits and expenses online service to show you鈥檙e collecting tax on benefits and expenses through your payroll.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Get a refund of your Construction Industry Scheme (CIS) deductions if you鈥檝e paid too much tax or National Insurance.
The guide to VAT rules and procedures.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
You can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023 if your company鈥檚 profits are lower than 拢250,000.
Find out if you have to pay Stamp Duty Land Tax (SDLT) on transfers of land or property depending on type of transfer, your marital status and other factors.
How to pay taxes, penalties and enquiry settlements to HMRC if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.
Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
Get a refund if you鈥檝e made an overpayment on your PAYE bill for the current or a previous tax year.
UK businesses registered for VAT that are claiming a VAT refund in another country can ask HMRC for a certificate of status to confirm they are trading in the UK.
Find out what counts as qualifying income from self-employment and property for using Making Tax Digital for Income Tax.
Check time limits and how to claim for your circumstances as an importer, agent or express operator. Use the Customs Declaration Service or form C285 as an individual.
Find out how to complete a stock transfer form and get it processed.
Use form PSA1 or send an informal calculation to tell HMRC about the value of items included in your PAYE Settlement Agreement.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Use this service to get a pension scheme member鈥檚 Guaranteed Minimum Pension (GMP) calculation.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
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