Selling or giving away an asset you claimed capital allowances on – balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
Check the availability of the Goods Vehicle Movement Service (GVMS) and get information on any issues.
How to apply to HMRC for statutory and non-statutory clearances or approvals for transactions, and where to send applications.
Agricultural Property Relief for environmental land management to commence from 6 April 2025.
How to make a will: making sure it’s valid, using a solicitor and changing it when your circumstances change
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).
Forums that facilitate HMRC’s engagement with stakeholders.
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).