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Guidance: Check if a business holds Authorised Economic Operator status
Posted on 28th November 2023 at 15:32
Use this list to see if a business holds Authorised Economic Operator status with HMRC.
International Exchange of Information Manual
Posted on 28th November 2023 at 15:29
Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.
Posted on 28th November 2023 at 15:15
All aspects of company taxation including appeals, enquiries, payments and penalties
Capital Gains Manual
Posted on 28th November 2023 at 15:10
This manual is to help people compute chargeable gains (and allowable losses) for both capital gains tax and corporation tax purposes or check computations. It supplements the basic guidance in the tax return and Help Sheets. It is written primarily for HMRC staff but it will also assist customers and their professional advisers. Customers filling in tax returns may not need to use the Capital Gains Manual at all. You can get basic information on how to compute chargeable gains (and allowable losses) from the Capital Gains pages of the tax return and the related Help Sheets. The "Published Date" at the top of a page is the date when the page was loaded onto the website. The content of a page in this manual will be older than the published date.