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Ministry of Defence Flat Rate Expenses claims for laundry allowance by Ratings and Other ...

Ministry of Defence Flat Rate Expenses claims for laundry allowance by Ratings and Other Ranks

Tax relief for specialist tools or clothing

Getting tax relief for maintaining, renewing, replacing tools/specialist clothing if you're an employee

Incidental overnight expenses

Guidance for employers on the tax and NICs rules if you cover an employee's incidental expenses while away overnight on business

P87 - Tax relief for expenses of employment

If you're an employee, use form P87 to claim tax relief on employment expenses you have had to pay during the tax year

Who is liable for Corporation Tax

Limited companies, some organisations and charities: who's liable for Corporation Tax and who's not and who's exempt

Deductions: General rules: Main types of expenses: Providing services (cost of)

additional services\ cleaning\ gardener\ linen\ laundry\ reception\ porter\ machinery\ common parts\ meals

Zero-rating the construction of buildings: are my services supplied ‘in the course of the ...

this page sets out those tribunal cases that have considered the question of whether construction services are supplied in the course of construction of a building

Buildings and construction

VAT Notice 708: Explains when building work/materials can be zero/reduced rating, when developers are blocked from deducing input tax, the issuing of certificates and time of supply rules.

Trading and business activities: the basics

What's meant by trading and business activities, and what tax and VAT implications they have for your charity

Revenue & Customs Brief 24/09

Employer Brief on benchmark scale rates for day subsistence

Flat Rate Scheme for VAT

Pay VAT as a flat rate percentage of your turnover and save time accounting for VAT on sales and purchases

VAT if you construct, adapt or install for disabled people

You may be able to zero-rate or reduce-rate some building work for disabled people

Single and multiple supplies: Examples of single supplies: Mander Laundries

VATSC84200 - Single and multiple supplies: Examples of single supplies: Mander Laundries Mander Laundries Limited (BIRM/73/31) was one of the first cases and some liabilities have since changed. The trader argued the…

Water and sewerage services

VAT Notice 701/16: You should read this notice if you supply or buy water or sewerage services. It explains the VAT liability of water supplies, sewerage services, hot water and steam; and other related supplies. Update…

Fuel and power

VAT Notice 701/19: Guidance on how suppliers and users should treat supplies of fuel and power for VAT purposes.

Class 1 NICs : Expenses and allowances : Incidental overnight expenses (previously personal ...

NIM06025 - Class 1 NICs : Expenses and allowances : Incidental overnight expenses (previously personal incidental expenses or PIEs) : Position from 6 April 2001 Regulation 25 and paragraph 1(2) of Part V and …