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If you're a close company or a tax agent, find out how to claim relief for loans that have been repaid, released, or written off.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
How and when you can apply zero-rated VAT to exported goods.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out when transactions involving land and buildings are exempt from VAT.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
Find out about Corporation Tax relief you can claim for costs on R&D if you're a small and medium-sized enterprise with an accounting period that starts before 1 April 2024.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Find out about Stamp Duty Land Tax rates on residential and non-residential land or property purchased between 1 December 2003 and 30 October 2024.
How to claim a VAT refund in the UK if you're established outside the UK.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Check which software packages you can use to keep VAT records and submit your VAT Returns.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
How to apply for and check protections from the reductions in lifetime allowance.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Find out about the type of losses your company can offset against profits in future accounting periods.
Find out when and how to use the VAT1 paper form to register a new or existing business or one you're taking over.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
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