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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

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Buildings and construction HMRC …

Buildings and construction

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: VAT Buildings and construction HMRC Reference:…

Buildings and construction

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Buildings and …

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

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Water and sewerage services HMRC …

Water and sewerage services

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: VAT Water and sewerage services HMRC Reference:…

Water and sewerage services

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Water and sewerage …