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How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Ask for a refund or reallocation of charges paid relating to returns and reports submitted using the Pension Schemes Online or Managing Pension Schemes services.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Tax treaties and related documents between the UK and Canada.
Choose how to pay Customs Duty, excise duties and VAT.
How to tell HMRC about an option to tax on land and buildings as part of cancelling your VAT registration.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Tax treaties and related documents between the UK and Switzerland.
Use this calculator to work out your hybrid rate of writing down allowance, if your accounting period includes the day the rate changed.
Tables and instructions to work out the ‘basis amount’ for calculating the maximum income from capped drawdown pension funds.
Find out why penalty determinations are issued and what to do if you receive one.
Tax treaties and related documents between the UK and United Arab Emirates.
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