This tax information and impact note is about changes to the rules for using trade losses for Corporation Tax purposes, in the event of transfers of business by building societies.
This Data Element Completion Guide relates to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for export purposes only.
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Get guidance from HMRC if you’re a tax agent or an adviser.
Analysis of long-term trends in intra-UK migration and the impacts of 2018 to 2019 Scottish Income Tax changes.
Find the Customs Office Codes for use with the Customs Declaration Service (Appendix 14).
Find guidance on how to create iXBRL accounts and computations if you are a Corporation Tax software developer.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Find out about the law and regulations for Customs Civil Penalties.
Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015 which has force of law.