Category Archives: Uncategorized

A list of all Special Category (SCat) codes for each type of non-domestic property.

One month to go until the second Payments on Account deadline on 31 July for Self Assessment customers.

Find out how to send a Stamp Duty Land Tax return.

Find out if you need to tell HMRC when you buy property or land in England or Northern Ireland.

Find out about penalties and interest if you file your return late or make a late payment.

Find out how to apply to HMRC for a Stamp Duty Land Tax refund after you have sent your return.

Find out when and how you can amend your return and what to do if you send a duplicate return.

This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK’s implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set out in the OECD’s Pillar Two Model Rules. DTT is the UK’s implementation of a Qualifying Domestic Minimum Top-up […]

Supporting tables for UK trade asymmetries figures between the years of 2022 to 2024.

This release is an asymmetry study covering trade in goods between the UK and its EU and non-EU partners by value (UK imports and UK exports) for the calendar years 2022 to 2024.