Latest News
-
Find out about taxable expenses and benefits when they are paid to employees because of coronavirus and how to report them to HMRC.
-
Self Assessment Manual
06.07.20This manual contains guidance and processes for Self Assessment (SA)
-
Capital Gains Manual
03.07.20This manual is to help people compute chargeable gains (and allowable losses) for both capital gains tax and corporation tax purposes or check computations. It supplements the basic guidance in the tax return and Help Sheets. It is written primarily for HMRC staff but it will also assist customers and their professional advisers. Customers filling in tax returns may not need to use the Capital Gains Manual at all. You can get basic information on how to compute chargeable gains (and allowable losses) from the Capital Gains pages of the tax return and the related Help Sheets. The "Published Date" at the top of a page is the date when the page was loaded onto the website. The content of a page in this manual will be older than the published date.
-
Find out about the changes to commodity codes on the Customs Handling of Import and Export Freight (CHIEF) system.
-
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
-
VAT Health
03.07.20This guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994
-
Check the availability and any issues affecting the Childcare service.
-
This tax information and impact note is about a new temporary zero rate that will apply to supplies of personal protective equipment (PPE).
-
This brief announces changes to UK VAT law to introduce a temporary zero rate for the supply of PPE recommended for use for protection from infection with coronavirus (COVID-19).
-
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
-
If you’re importing commercial samples from countries outside the UK and EU, you may be able to claim relief from Customs Duty and VAT.
-
Property Income Manual
03.07.20How rents from UK properties are taxed
