This measure clarifies how VAT and excise law should be interpreted in the light of changes made by the Retained EU Law (Revocation and Reform) Act 2023 (REUL Act).
Find out about the compliance checks process and the help you or your client (if you’re a tax agent) can get, during and after the checks.
Centrally-approved new spending on property, advertising, commercial, digital and technology, facilities management and contingent labour.
Summaries of advice given under the business appointment rules to applicants at SCS2 and SCS1 level and equivalents.
Memorandum of Understanding for access to HMRC information to assist the honours committees in making recommendations about awarding honours to individuals.
Research with traders and intermediaries exploring experiences of IT systems and software for managing supply chain information.
Get guidance from HMRC if you’re a tax agent or an adviser.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you’re a scheme administrator.
Use the online calculator to find out your Alcohol Duty rates.