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Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).

Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.

This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery

Use form CT61 to claim return of Income Tax, interest, alternative finance payments, manufactured payments from abroad and tax on relevant distributions.

Learn about about importing and exporting goods.

Find out how to account for VAT schemes on business gifts, samples and promotional schemes.

Check the availability and any issues affecting the excise movement and control system (EMCS) online service.

Arweiniad i unig fasnachwyr, landlordiaid ac asiantau i gofrestru a defnyddio ffordd newydd CThEF o roi gwybod am incwm a threuliau hunangyflogaeth ac eiddo.

Gwiriwch a allwch chi neu’ch cleient gofrestru’n gynnar, sut i ddewis y feddalwedd gywir ac awdurdodi asiant treth a meddalwedd.

Find out if you need to apply for the fit and proper test and how to do this so that HMRC can register your business.