Guidance: Barristers and advocates (VAT Notice 700/44)

Find out about the VAT rules that apply to VAT-registered barristers or advocates.

Updated : 2022-05-20T11:43:43Z

Guidance: Compliance checks: information about the general anti-abuse rule — CC/FS34a

This factsheet provides information about the general anti-abuse rule (GAAR).

Updated : 2022-05-20T11:20:55Z

Tonnage Tax Manual

A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.

Updated : 2022-05-20T09:54:51Z

Guidance: Partial exemption (VAT Notice 706)

Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.

Updated : 2022-05-20T08:00:15Z

Enquiry Manual

How HM Revenue & Customs carries out tax enquiry work

Updated : 2022-05-20T07:23:04Z

Guidance: Agent Update: issue 96

Get guidance from HMRC if you're a tax agent or an adviser.

Updated : 2022-05-19T15:45:05Z

Corporate Finance Manual

An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts

Updated : 2022-05-19T14:32:14Z

Guidance: Search the register of customs agents and fast parcel operators

Find a customs agent or fast parcel operator to help you with import and export declarations.

Updated : 2022-05-19T14:25:21Z

National Insurance Manual

Guidance on the law relating to National Insurance contributions including classification, refund and confirming National Insurance Numbers (NINO)

Updated : 2022-05-19T13:52:48Z

Guidance: Basic PAYE Tools: how to use with Linux operating systems

Use this guide if you’re having problems running Basic PAYE Tools on a Linux operating system and need help to install the files.

Updated : 2022-05-19T13:45:30Z

Compliance Operational Guidance

Welcome to COG – process based guidance for compliance checks and assurance activity

Updated : 2022-05-19T13:15:14Z

Temporary Storage

Provides guidance on the approval and control of temporary storage premises situated within and outside the approved area of a sea or airport.

Updated : 2022-05-19T12:44:44Z

News story: HMRC wins disguised remuneration tax avoidance case

The Court of Appeal found in favour of HMRC that Mr Hoey was liable to pay the tax in his income in ‘Stephen Hoey and others v HMRC’ (13 May 2022).

Updated : 2022-05-19T12:35:00Z

Employment Income Manual

A guide to the Income Tax (Earnings and Pensions) Act 2003.

Updated : 2022-05-19T09:54:37Z

Send a VAT Return

How to do a VAT Return, pay your VAT bill, correct errors in your VAT Return, what to do if you're late with your return or payment.

Updated : 2022-05-19T09:21:28Z

Guidance: Compliance checks: The Human Rights Act and penalties for not complying with a stop notice — CC/FS63

This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with a stop notice.

Updated : 2022-05-19T09:14:40Z

Guidance: Compliance checks: penalties if you do not file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a

This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.

Updated : 2022-05-19T09:08:58Z

Guidance: Approved professional organisations and learned societies (list 3)

Check the HMRC list of professional bodies to see if you can claim tax relief on your fees or subscriptions.

Updated : 2022-05-19T08:51:45Z