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Use this form if HMRC has sent you a P11D(b) reminder letter and you have not awarded taxable benefits and expenses to employees.
This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set …
Check the availability and any issues affecting the Self Assessment online service.
Find out how to add a team member to your business tax account and give them access to a tax, duty or scheme.
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 out about Corporation Tax relief you can claim for costs on R&D if you’re a small and medium-sized enterprise with an accounting period that starts before 1 April 2024.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
All aspects of company taxation.
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.
Find out if you need to apply for the fit and proper test and how to do this so that HMRC can register your business.
PAYE if your employees work abroad, including applying for exemption in the other country.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out which costs qualify for R&D Corporation Tax relief, if you want to claim for your project on your Company Tax Return.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Ask HMRC about a trust you think is involved in money laundering, terrorist financing or controlling an offshore company.
Tax treaties and related documents between the UK and France.
Use the digital service to register for the Alcohol Wholesaler Registration Scheme (AWRS) or change an existing application or registration.
How new long-term UK residence rules affect Inheritance Tax from 6 April 2025.
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