Tertiary legislation about ‘transfer of a business as a going concern’ (TOGC).
Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
This notice provides legal and technical guidance about reforms to General Betting Duty from 1 December 2014.
This technical consultation seeks views on draft regulations to update existing regulations on the use of trade losses for Corporation Tax purposes in the event of transfers of business by building societies.
This tax information and impact note is about changes to the rules for using trade losses for Corporation Tax purposes, in the event of transfers of business by building societies.
This Data Element Completion Guide relates to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for export purposes only.
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Get guidance from HMRC if you’re a tax agent or an adviser.
Find the Customs Office Codes for use with the Customs Declaration Service (Appendix 14).
Analysis of long-term trends in intra-UK migration and the impacts of 2018 to 2019 Scottish Income Tax changes.