tag:www.gov.uk,2005:/government/organisations/hm-revenue-customsHM Revenue & Customs - Activity on GOV.UKHM Government2025-05-19T07:19:23Z/guidance/economic-operators-registration-and-identification-eori#2025-05-19T07:19:23Z2025-05-19T07:19:23ZEconomic Operators Registration and Identification (EORI)This guidance provides information on the correct use and understanding of the EORI system in the United Kingdom./guidance/economic-operators-registration-and-identification-eori/vat-groups-and-divisions#2025-05-19T07:19:23Z2025-05-19T07:19:23ZVAT groups and divisionsEORI requirements for VAT groups and divisions./hmrc-internal-manuals/business-leasing-manual#2025-05-16T15:59:55Z2025-05-16T15:59:55ZBusiness Leasing ManualThis manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter. An introduction to lease accounting and lease accounting taxation, with special emphasis on the leasing of plant or machinery/government/publications/use-software-to-send-income-tax-updates-service-availability-and-issues#2025-05-16T15:51:49Z2025-05-16T15:51:49ZGuidance: Making Tax Digital for Income Tax: service availability and issuesCheck the availability and any issues affecting the Making Tax Digital for Income Tax service./guidance/download-the-hmrc-app#2025-05-16T13:23:56Z2025-05-16T13:23:56ZDownload the HMRC appHow to download and access the HMRC app on a mobile device to get information about your tax, National Insurance and benefits./government/publications/double-taxation-treaty-passport-scheme-register#2025-05-16T13:22:55Z2025-05-16T13:22:55ZGuidance: Double Taxation Treaty Passport Scheme registerCheck the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest./guidance/capital-gains-tax-rates-and-allowances#2025-05-16T12:40:19Z2025-05-16T12:40:19ZCapital Gains Tax rates and allowancesUse these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount./guidance/adjusted-net-income#2025-05-16T12:39:37Z2025-05-16T12:39:37ZPersonal Allowances: adjusted net incomeHow to work out your adjusted net income and the circumstances when it can affect your tax liability./guidance/appeal-an-employment-intermediary-penalty#2025-05-16T12:39:28Z2025-05-16T12:39:28ZAppeal an employment intermediary penaltyAppeal a penalty if your employment intermediary report is late, incomplete or incorrect./government/publications/assurance-of-remittances-of-foreign-income-and-gains-toolkit#2025-05-16T12:00:05Z2025-05-16T12:00:05ZGuidance: Assurance of remittances of foreign income and gains toolkitGet help if you’re a tax agent or adviser who has clients that have used the remittance basis, to consider if they have made taxable remittances./government/publications/rdr4-overseas-workday-relief-owr#2025-05-16T12:00:05Z2025-05-16T12:00:05ZGuidance: RDR4 Overseas Workday ReliefFind out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025./government/publications/foreign-income-toolkit#2025-05-16T12:00:05Z2025-05-16T12:00:05ZGuidance: Foreign income toolkitGet help if you're a tax agent or adviser who has clients with foreign income to declare on Self Assessment tax returns. /guidance/business-investment-relief#2025-05-16T12:00:05Z2025-05-16T12:00:05ZBusiness Investment ReliefFind out about changes to the Business Investment Relief rules from 6 April 2017./guidance/glossary-of-terms-for-tax-and-national-insurance-contributions-for-employee-travel-490-employee-travel#2025-05-16T12:00:05Z2025-05-16T12:00:05ZGlossary of terms for tax and National Insurance contributions for employee travel (490: Employee travel)Find out what certain terms mean that are connected to employee travel./guidance/remittance-basis-changes#2025-05-16T12:00:05Z2025-05-16T12:00:05ZRemittance basis changesFind out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025./government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability#2025-05-16T12:00:05Z2025-05-16T12:00:05ZGuidance: Residence, domicile and the remittance basis: RDR1Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013./guidance/special-tax-rules-on-foreign-travel-490-chapter-7#2025-05-16T12:00:05Z2025-05-16T12:00:05ZSpecial tax rules on foreign travel (490: Chapter 7)Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK./guidance/non-resident-trusts#2025-05-16T12:00:05Z2025-05-16T12:00:05ZNon-resident trustsUnderstand the basic rules for trustees, settlors and beneficiaries of non-resident trusts. /government/publications/remittance-basis-of-taxation-dual-contracts-restrictions-for-foreign-domiciled-employees#2025-05-16T12:00:05Z2025-05-16T12:00:05ZGuidance: Remittance basis of taxation: dual contracts restrictions for foreign domiciled employeesGuidance on taxation of earnings if you're working inside and outside the UK and claiming the remittance basis of taxation./government/publications/trust-protections-and-capital-gains-tax-changes#2025-05-16T12:00:05Z2025-05-16T12:00:05ZGuidance: Trust protections and Capital Gains Tax changesFind out about the changes to trust protections and the Capital Gains Tax rules from 6 April 2017.