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Self Assessment
Guidance for the self-employed in Northern Ireland on the Self Assessment tax return including how to register, key deadlines and how to file your tax return
National Insurance
Guidance for Northern Ireland businesses on National Insurance numbers, rates and classes and how to pay your National Insurance
Selling or closing your business
Guidance on how to go about selling or closing your business including company strike-off and dissolving a company
Considering selling a business
Selling or closing your business - an overview. Preparing to sell your business. Closing a business checklist. Value and market your business. Identifying, protecting and transferring your assets. Understanding contracts when buying or selling a business.
Businesses in difficulty
Assess your business' performance. Ensuring customers pay you on time. Insolvency: the basics. Avoid insolvency. Individual insolvency: find out your options for dealing with debt. Complain against an undischarged bankrupt or disqualified company director
Considering buying a business
Obtaining information on a business you are thinking of buying. Understanding contracts when buying or selling a business. Assess your business' performance. Consider your exit strategy when starting up. ...
Managing the welfare of people
Protecting your employees from risks and looking after their health and safety needs
Construction Industry Scheme
Guidance for Northern Ireland businesses on the Construction Industry Scheme including information for contractors and subcontractors and CIS
Paying HMRC
Guidance for Northern Ireland businesses on how to pay HMRC using various payment methods for specific taxes
Stamp and property taxes
Guidance for Northern Ireland businesses on stamp duty and property taxes
Capital Gains Tax
Guidance for Northern Ireland businesses on Capital Gains Tax they may be due on business assets, property, shares and investments
Making changes to your business
Guidance on making changes to your business including how to report changes to HMRC and Companies House
Tax reliefs and allowances
Guidance for Northern Ireland businesses on tax reliefs and allowances
Buying a business
Buy an existing business. Legal structures: the basics. Choose the right name for your business. Understanding contracts when buying or selling a business.
Business acquisitions and mergers
Mergers. Mergers and acquisitions.
Selling your business
Complete the sale of your business. Closing a business checklist. How to achieve an employee buyout. Responsibilities to employees if you buy or sell a business. Company and LLP strike-off, dissolution and restoration. ...
Transferring your business
Selling or passing a business to a family member. Consider your exit strategy when starting up. Succession planning and business transfer.
Record-keeping
Guidance on record-keeping for businesses including how to set up a basic system and free templates
Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU
How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
If you cannot pay your tax bill on time
You must arrange to pay your tax bill with HM Revenue and Customs (HMRC) if you either miss a payment or know you cannot pay on time