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How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of 鈥榗hargeable periods鈥� running from 1 April to 31 March.
Find out what you need to do if you鈥檙e a contractor or subcontractor based outside the UK and do work covered by the Construction Industry Scheme (CIS).
Find recognised suppliers and software for the Construction Industry Scheme.
This notice explains the VAT liability of certain financial services in the UK.
Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
If you鈥檙e a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Use the revaluation of earnings factors to calculate your scheme member鈥檚 GMP.
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
Find out how you can import tobacco products into the UK from countries inside and outside the EU.
Find out more information on relocation expenses and benefits that qualify for exemption.
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
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.
Find out if you need to pay Tobacco Products Duty if you make or import tobacco, how much it is and when you can suspend or defer payment.
What you need to do if your member has protected their allowances and this entitles them to both a higher lump sum allowance and lump sum death benefit allowance.
How HMRC's new way for sole traders, landlords and their agents to report income and expenses will help them manage their tax affairs.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
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