This manual contains guidance for HMRC officers who have to consider the residence position of individuals and who have to consider any claim to the FIG regime.
Author Archives: Tide Accounting
This quarterly release is a disaggregation of the UK overseas trade in goods statistics with further breakdown to nine English Government Regions, Scotland, Wales and Northern Ireland.
This page presents the annual historic estimates for the Scottish share of UK VAT for the purposes of the Scottish Government budget (Scottish VAT Assignment).
A quality report on the Scottish VAT Assignment Official Statistics in Development which contains annual statistics and analysis on VAT raised in Scotland.
Newsletter 176, published by HMRC in December 2025 to update stakeholders on the latest news for pension schemes.
Find out about imported hybrid mismatches and how to lower compliance risk and avoid common mistakes.
Find the Safety and Security (S&S) GB location code to use in your entry summary declaration when importing goods into Great Britain.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
The board’s annual report that summarises its work with HMRC to improve tax administration for small businesses.
How to add your client authorisations to your agent services account for Making Tax Digital for Income Tax and check which authorisations have already been added.