Author Archives: Tide Accounting

The role of HM Revenue and Customs in the collection of student loan repayments

These notes explain the different types of CT620 forms that HMRC may issue and why we send them.

Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).

UK overseas trade statistics (OTS) trade in goods data has been linked with the Office for National Statistics (ONS) business statistics.

Find out what the main Stamp Duty Land Tax (SDLT) reliefs are for land or property transactions.

Find out the rates of Landfill Tax payable on material disposed of at a landfill site.

Find out when you can zero-rate medicines supplied free of charge, including medicines for NHS treatment, clinical trials and continued treatment after a clinical trial.

This brief explains that publicly accessible electric vehicle charging points and charging points at workplaces are not for domestic use for the purposes of VAT and Climate Change Levy.

Find out what landfill activities are taxable at your landfill site if you’re a landfill operator or controller and what rates you’ll pay.

This tax information and impact note is about the introduction of e-invoicing requirements for VAT invoices (including public bodies) from April 2029.