Other indirect taxes

This guidance note provides an overview of how to apportion contracts and using the de minimis provisions under which a business can avoid the requirement to account for...

This guidance note provides an overview of when penalties and interest will be imposed in respect of CCL errors. Notice CCL1/5: Penalties and interest  ); De Voil...

This guidance note provides an overview of the rates of Landfill Tax and what waste will be liable to each rate. This note should be read in conjunction with the...

This note provides an overview of the penalties that can be imposed on a business that fails to account for their aggregates levy at the correct time. This note should be...

This guidance note provides an overview of the types of supplies that are liable to the higher rate of IPT. This note should be read in conjunction with the following...

This guidance note provides an overview of the APD record keeping requirements, and also provides details on how to complete and submit an APD return. This note should be...

FA 2001, ss 16–49, Schs 4–10; Aggregates Levy (Registration and Miscellaneous) Regulations 2001 (as amended) ; Aggregates Levy (General) Regulations 2002 (as amended) ;...

This guidance note provides an overview the IPT accounting requirements.FA 1994, ss 48 – 74, Sch 6A, Sch 7 and Sch 7A; Insurance Premium Tax Regulations 1994, (SI...

This guidance note provides an overview of the record keeping and accounting requirements that must be adhered to by businesses that are registered for CCL. Excise Notice...

This guidance note provides an overview of the types of supply that are not liable to aggregates levy. This note should be read in conjunction with the following guidance...