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Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
What happens if you underpay import or export duties and who is responsible for the debt.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Reduced rates of Stamp Duty Land Tax (SDLT) will apply for residential properties purchased from 8 July 2020 until 30 June 2021 and from 1 July 2021 to 30 September 2021 inclusive.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Agree the value of shares if you operate Enterprise Management Incentives or a Share Incentive Plan, or if you have Company Share Option Plans or Save As You Earn share schemes.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Tax treaties and related documents between the UK and New Zealand.
Find out how to prepare, compile and submit a pension scheme return, as a pension scheme administrator or practitioner.
Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
Find out how to apply VAT if you're in the taxi and private hire car trade.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Check when you need to pay VAT on a vessel you’re keeping in the UK and how to provide evidence of VAT paid.
Find out about the benefits and facilities where special taxing rules apply.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Tax treaties and related documents between the UK and Hong Kong.
Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.
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