Note: This manual is currently under review following Brexit. Some content may be withdrawn or revised during this process. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. In the meantime, you should check the other guidance available on GOV.UK from HMRC.
Category Archives: Uncategorized
Use the employers exemption form if you are an employer and want to apply for a bespoke or industry scale rate for reporting non-taxable expenses and benefits.
This measure explains the abolishment of the furnished holiday lettings (FHL) tax regime from April 2025.
What tax codes are, how they’re worked out, and what to do if you think your code is wrong.
Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.
This tax information and impact note is about the amendments being made to the Multinational Top-up Tax and Domestic Top-up Tax, which were brought in as part of the UK’s implementation of Pillar 2.
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
Check which Annual Tax on Enveloped Dwellings (ATED) chargeable amounts apply for years earlier than the current year.
Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.
An overview of VAT statistics, covering receipts information and the characteristics of the VAT trader population in the UK.