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What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).
Find information on completing the other UK income section of your Self Assessment tax return.
Guidance on Stamp Duty Land Tax (SDLT) which applies to land transactions in the UK from 1 December 2003. Since 1 April 2018 SDLT has applied to land transactions in England and Northern Ireland only. Guidance for transact…
Find out when you can zero rate books and other forms of printed matter.
Find help about filling in the Capital Gains Tax summary pages of your tax return when someone dies.
Find out about the different ways to make a voluntary disclosure to HMRC if you think you have not paid the correct amount of tax.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.
Information about moving to, living or retiring in Cyprus – including visas, working, healthcare and driving.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Find out if you’re an estate agency business who needs to register with HMRC under the money laundering regulations.
Use the SA303 form to apply to reduce your Self Assessment payments on account.
Use this form after a business has cancelled its VAT registration to tell HMRC about VAT you need to reclaim. You can also use this form where you are reclaiming VAT and have VAT due on goods sold to satisfy a debt.
Work out what your allowances are and if you need to pay tax on your pension savings if you flexibly access your pension.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Use the Self Assessment helpsheet (HS325) to work out your other taxable income and include this in your tax return.
Don’t include personal or financial information like your National Insurance number or credit card details.
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