Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.
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Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.
Find software developers that can help with entry summary declarations including safety and security declarations for imports.
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible. Our debt management and banking processes incorporates material covered in the Recovery Manual and the Banking Accounting Guide (BAAG)
Check how your annual allowance could have been affected by the public service pensions remedy (also known as McCloud).
This manual concerns the tax treatment of cryptoassets
How to register a charity for tax, charities’ tax obligations, and the reliefs and exemptions available.
The aim of the EC-S handbook is to give you clear and comprehensive guidance on how to undertake your role within EC-S. It will help you understand the legislation, how our policies work and how they should be applied. It will also explain how to apply the sanctions framework and the powers available for you […]
Stamp Duty Land Tax (SDLT) has applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. From 1 April 2015 SDLT no longer appliesto land transactions in Scotland. These are instead subject to Land and Buildings Transaction Tax (LBTT). […]