-
A guide to the law relating to Child Tax Credit and Working Tax Credit including entitlement, changes in circumstances and how payments are made
-
The Tax-Free Childcare Technical Manual is a guide to the law relating to Tax-Free Childcare
-
Guidance on the Technical Teams Operational Guidance Manual
-
TPC - Television Production Company Manual
-
This guidance is now archived and replaced by the Temporary Storage of Imports manual
-
This page has been archived.
-
Theatre Tax Relief (TTR) is available from 1 September 2014.
Your company will be entitled to claim TTR if it is a Theatrical Production Company and putting on a qualifying theatrical production. The production must meet …
-
Guidance about tobacco excise duty, including the legislation, assurance procedures and how the regime works.
-
Guidance about the HMRC licensing scheme that coverstobacco manufacturing machinery, including the legislation, requirements for approval, what needs to be licensed and how the scheme works.
-
This guidance sets out the background, legislation, compliance rules,
penalties and other sanctions that apply to the Tobacco Track and Trace system.
-
HMRC's role is to to ensure that tobacco manufacturers comply with their legal duty not to facilitate smuggling. PLEASE NOTE: This guidance is not being published for the information of tobacco manufacturers or their adv…
-
A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.
-
The Trust Registration Service (TRS) is the Government's
register of trusts; it is part of the Government's wider strategy to prevent
money laundering and terrorist financing.
-
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
-
This manual concerns the notification of uncertain tax treatments by large businesses
-
-
Guidance on VAT Accounting, including rules for returns and VAT payments, and payments of VAT Credits.
-
Guidance on the agricultural flat rate scheme including roles and responsibilities, laws and regulations and operation of the scheme
-
Guidance on the annual accounting scheme, including details of the automated system and local procedures
-
Guidance on Assessments and error correction, including help with their issue, amendment and withdrawal. Note: Please see the guidance in CH160000 for the most up-to-date guidance on reasonable excuse.
-
Guidance on bad debt relief which allows a business to claim back VAT on unpaid customer payments.
-
Guidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.
-
Guidance on the VAT liability of e-publications and printed matter including books, brochures, leaflets, newspapers, journals, and preiodicals, children's picture books and painting books.
-
Guidance on deciding the VAT liability of supplies made by undertakers and funeral directors.
-
Guidance on the meaning of business for VAT purposes and how it applies in the operation of the tax
-
Guidance on cash accounting, an optional scheme of accounting for VAT, intended to ease the burdens on small businesses.
-
VAT Charities
-
Guidance on civil penalty and interest measures available or likely to be encountered
-
Guidance on determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.
-
Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
-
Cost Sharing Exemption Manual
-
Guidance on determining the liability of the right of admission to qualifying cultural activities
-
Guidance on dealing with VAT default interest
-
This guidance is to support officers dealing with VAT default surcharge. It supplements the guidance in VAT Notice 700/50 and is specific to officers working default surcharge cases.
-
Guidance on the rules and procedures for cancelling a VAT registration.
-
Guidance on resolving questions of VAT liability in the education sector
-
Guidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies
-
Guidance on the VAT treatment of goods supplied for export and removal from the United Kingdom
-
This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
-
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
-
Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994
-
This manual provides guidance on how to spot and tackle various types of VAT fraud
-
Guidance on the VAT treatment of supplies of fuel and power
-
This guidance sets out the policy and procedure for handling applications under the Fulfilment House Due Diligence Scheme (FHDDS).
-
Guidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure
-
Guidance on VAT as it applies to local authorities and other government and public bodies
-
This guidance provides information on VAT group treatment, allowing two or more corporate bodies to account for VAT under a single registration number with one of the corporate bodies in the group acting as the representativ…
-
This 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
-
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
-
Guidance on identifying the appropriate parts of the EC Sixth Directive, now the Principal VAT Directive and UK VAT Law.