Latest News
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Use form CA5601 to pay self-employed National Insurance contributions by Direct Debit.
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This notice is about the Registered Dealers in Controlled Oil (RDCO) Scheme.
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We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residential structures and buildings, and to enhance tax relief for such assets.
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Watch webinars and videos for help with Making Tax Digital for Income Tax and VAT if you’re an agent or a business.
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Get help with online webinars from HMRC if you're an agent.
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Find out if and when you (or your clients) need to follow the rules for Making Tax Digital for VAT, or apply for an exemption.
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We are inviting views on, and seeking information about, proposed changes to the rules for red diesel used in private pleasure craft as a result of the judgment of the CJEU.
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Find out about the anti-dumping duty on ceramic tableware and kitchenware from the People’s Republic of China.
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Find out about the termination of the anti-dumping investigation on imports of hot-rolled steel sheet piles, originating in the People’s Republic of China.
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Capital Gains Manual
15.07.19This 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.
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This notice explains how to recognise official customs seals, and how authorised traders can use their own seals in place of official customs seals.
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Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
