Category Archives: Uncategorized

All information about Value Added Tax (VAT) that has ‘force of law’.

Tertiary legislation about registrations and returns for VAT One Stop Shop and Import One Stop Shop (IOSS).

Screening equality impact assessment for HMRC’s Excise Movement and Control System.

Find the national additional codes to be declared in Data Element 6/17 to calculate duties and taxes (Appendix 19).

Find out about Machine Games Duty, how the duty is charged and who has to pay.

Guidance for bodies seeking accreditation under the Community Investment Tax Relief (CITR) scheme.

How to create and store digital records of your income and expenses for Making Tax Digital for Income Tax.

Guidance for sole traders, landlords and agents who want to volunteer to use and test HMRC’s new way of reporting income and expenses for the tax year 2024 to 2025.

Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.

This guidance is for Large Business Customer Compliance Managers and their customers. It explains HMRC’s approach to working with large business customers to manage their tax compliance risk.