Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
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These maps show the Freeport tax sites within Plymouth and South Devon Freeport.
These maps show the Freeport tax sites within Solent Freeport.
An explanation of how certain types of income from savings and investments are taxed
This briefing explains HMRC’s approach to error and fraud in the Covid-19 support schemes.
Guidance on how to determine who is making a supply and whether the supplier is a taxable person
The purpose of this guidance is to help you to determine: whether two (or more) apparently separate businesses are, in reality, a single entity and whether they have been separated artificially
HMRC’s initial equality impact assessment of the Coronavirus Job Retention Scheme.
Qualitative research with employers to explore the delivery and early impact of the Coronavirus Job Retention Scheme.
Tax treaties and related documents between the UK and India.