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Selling or closing your business
Guidance on how to go about selling or closing your business including company strike-off and dissolving a company
Service industries
Overview of regulations for trading in services
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
Importing controlled goods
Importing solid ammonium nitrate in consignments of 500 kilograms or more. Importing animal furs, skins and fish. Offensive weapons and stopping imports of illegal weapons. Importing and exporting waste. ...
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
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.
Check when you can account for import VAT on your VAT Return
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting)
Bringing live animals to NI from EU via the GB landbridge
The procedures to follow for transit of live animals moving from EU to Northern Ireland through GB only
Report goods exported to the EU using inward or outward processing
Check if you should submit information sheets (INFs) if you're a UK trader using customs special procedures for inward or outward processing
Tell HMRC if you sell goods in Northern Ireland or move goods between Northern Ireland and the EU
If you're a VAT-registered business trading in Northern Ireland or between Northern Ireland and the EU you need to tell HMRC, so you can continue to account for VAT on acquisitions and dispatches
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
Importing plants from countries within the EU
Find out how to import plants from countries within the European Union
Exporting plants
Find out how to export plants from Northern Ireland
Plant passports
Find out what a plant passport is and how to get one
Personal imports of plant and plant products
Find out what plants and plant products are allowed to imported into Northern Ireland