tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-07-18T14:47:55+01:00 HM Government tag:www.gov.uk,2005:/guidance/elect-a-qualifying-company-for-tax-exemption-on-uk-capital-gains 2025-07-18T14:47:55+01:00 Elect a qualifying company for tax exemption on UK capital gains Make an election for a qualifying company to be exempt from corporation tax on UK capital gains. tag:www.gov.uk,2005:/government/publications/e24-tips-gratuities-service-charges-and-troncs 2025-07-18T13:34:43+01:00 When National Insurance and PAYE is due on tips, gratuities and service charges (E24) Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries. tag:www.gov.uk,2005:/guidance/find-payroll-software-that-is-recognised-by-hmrc 2025-07-18T12:00:14+01:00 Find payroll software that is recognised by HMRC Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online. tag:www.gov.uk,2005:/government/publications/double-taxation-treaty-passport-scheme-register 2025-07-18T00:15:02+01:00 Double Taxation Treaty Passport Scheme register Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest. tag:www.gov.uk,2005:/guidance/help-and-support-for-company-directors 2025-07-17T15:06:57+01:00 HMRC email updates, videos and webinars for company directors Learn more about your responsibilities as a company director. tag:www.gov.uk,2005:/guidance/hmrc-email-updates-videos-and-webinars-for-alcohol-duty 2025-07-17T14:57:03+01:00 HMRC email updates, videos and webinars for Alcohol Duty Learn more about the support available for Alcohol Duty. tag:www.gov.uk,2005:/government/publications/basic-paye-tools-first-time-users-download-and-install 2025-07-17T11:45:04+01:00 First time users: install and set up Basic PAYE Tools Find step-by-step help to install Basic PAYE Tools onto your computer and set up employer and employee details. tag:www.gov.uk,2005:/government/publications/vat-notice-7001-should-i-be-registered-for-vat 2025-07-17T10:56:11+01:00 Who should register for VAT (VAT Notice 700/1) Find out when and how to register for VAT. tag:www.gov.uk,2005:/guidance/manually-calculate-statutory-neonatal-care-pay 2025-07-17T10:50:45+01:00 Manually calculate Statutory Neonatal Care Pay Find out how to manually calculate your employee’s pay if your payroll software, or the calculator for employers do not work out what they’re entitled to. tag:www.gov.uk,2005:/government/publications/digital-platform-reporting-service-availability-and-issues 2025-07-17T09:12:46+01:00 Digital platform reporting: service availability and issues Check the availability and any issues affecting the digital platform reporting service. tag:www.gov.uk,2005:/government/publications/cross-border-arrangement-reporting-service-availability-and-issues 2025-07-17T09:12:01+01:00 Cross-border arrangement reporting: service availability and issues Check the availability and any issues affecting the disclose cross-border tax arrangements service. tag:www.gov.uk,2005:/government/publications/excise-notice-203a-registered-consignees 2025-07-17T09:11:57+01:00 Registered consignees (Excise Notice 203a) This notice sets out the UK's requirements for the commercial movement of excise goods by a Registered Consignee. tag:www.gov.uk,2005:/guidance/personal-export-scheme-notice-707 2025-07-17T08:20:44+01:00 Personal Export Scheme (VAT Notice 707) Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles. tag:www.gov.uk,2005:/guidance/producing-single-malt-welsh-whisky 2025-07-17T08:00:30+01:00 Producing Single Malt Welsh Whisky Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant. tag:www.gov.uk,2005:/guidance/help-and-support-for-vat 2025-07-16T07:53:34+01:00 HMRC email updates, videos and webinars for VAT Learn more about VAT including accounting schemes, VAT Returns and keeping records. tag:www.gov.uk,2005:/guidance/sailing-a-pleasure-craft-into-the-uk-temporarily-for-private-use 2025-07-16T00:15:07+01:00 Sailing a pleasure craft into the UK temporarily for private use If you're a non-UK resident temporarily importing a vessel, check if you can get relief using Temporary Admission (TA) and the rules that apply while your yacht is under the TA procedure in the UK. tag:www.gov.uk,2005:/guidance/check-the-recognised-overseas-pension-schemes-notification-list 2025-07-15T09:00:01+01:00 Check the recognised overseas pension schemes notification list Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS). tag:www.gov.uk,2005:/government/publications/agent-services-account-if-you-are-not-based-in-the-uk-service-availability-and-issues 2025-07-11T14:36:08+01:00 Agent services account if you're not based in the UK: service availability and issues Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK. tag:www.gov.uk,2005:/guidance/register-for-corporation-tax-through-a-dependent-agent-permanent-establishment 2025-07-11T14:05:25+01:00 Register for Corporation Tax through a dependent agent permanent establishment Find out how a non-UK resident company trading in the UK through a dependent agent permanent establishment (DAPE) would register for Corporation Tax. tag:www.gov.uk,2005:/guidance/register-a-non-resident-company-who-disposed-of-uk-property-or-land-for-corporation-tax 2025-07-11T13:51:10+01:00 Register a non-resident company who disposed of UK property or land for Corporation Tax Find out how to register for Corporation Tax if you are a non-UK resident company who has sold, gifted or transferred ownership of UK property or land.