Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Centrally-approved new spending on commercial, advertising, IT, digital, property and contingent labour.
Data on senior officials’ travel and hospitality, and the permanent secretaries’ meetings with external organisations.
Guidance on bad debt relief which allows a business to claim back VAT on unpaid customer payments.
A quality report on the Scottish VAT Assignment Experimental Statistics which contains annual statistics and analysis on VAT raised in Scotland.
Background information and quality report for statistics relating to the Research and Development Tax Credits.
These statistics provide information about Research and Development Tax Credits, their cost, and the nature of the companies claiming them.
This factsheet provides information about the general anti-abuse rule (GAAR).
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).