Income tax and capital gains tax

Obligation under section 7 of TMA 1970 (obligation to give notice of liability to income tax or capital gains tax).

Corporation tax

Obligation under paragraph 2 of Schedule 18 to FA 1998 (obligation to give notice of chargeability to corporation tax).

F9Diverted profits tax

Obligation under section 92 of FA 2015 (duty to notify if within scope of diverted profits tax).

F16Digital services tax

Obligation under section 54 of FA 2020 (obligation to notify HMRC when threshold conditions for digital services tax are met).

F20Multinational top-up tax

Obligation of a filing member of a multinational group under Part 3 of Schedule 14 to FA 2023.

F21Domestic top-up tax

Obligation of a filing member to register under paragraph 6 of Schedule 14 to F(No.2)A 2023, as applied by paragraph 3 of Schedule 18 to F(No.2)A 2023

Value added tax

Obligations under paragraphs 5, 6, 7 and 14(2) and (3) of Schedule 1 to VATA 1994 (obligations to notify liability to register and notify material change in nature of supplies made by person exempted from registration).

F19Value added tax

Obligations under paragraphs 5, 6 and 13(3) of Schedule 1A to VATA 1994 (obligations to notify liability to register and notify material change in nature of supplies made by person exempted from registration).

F2. . .

F2. . .

F4. . .

F4. . .

Value added tax

Obligations under paragraphs 3, 4 and 7(2) and (3) of Schedule 3A to VATA 1994 (obligations to notify liability to register and notify relevant change in supplies made by person exempted from registration).

F11. . .

F11. . .

Insurance premium tax

Obligations under section 53(1) and (2) of FA 1994 (obligations to register in respect of receipt of premiums in course of taxable business and notify intended receipt of premiums in course of taxable business).

Insurance premium tax

Obligations under section 53AA(1) and (3) of FA 1994 (obligations to register as taxable intermediary and notify intention to charge taxable intermediary's fees).

F18Plastic packaging tax

Obligation under section 56 of FA 2021 (obligation to give notice of liability to be registered).

F8Soft drinks industry levy

Obligation under section 44 of FA 2017 (obligation to give notice of liability to be registered).

Aggregates levy

Obligations under section 24(2) of, and paragraph 1 of Schedule 4 to, FA 2001 (obligations to register in respect of carrying out of taxable activities and notify intention of carrying out such activities).

Climate change levy

Obligations under paragraphs 53 and 55 of Schedule 6 to FA 2000 (obligations to register in respect of taxable supplies and notify intention to make, or have made, taxable supply).

Landfill tax

Obligations under F17section 47(2), (3) and (3A) of FA 1996 (obligations to register in respect of carrying out of taxable activities and notify intention of carrying out such activities).

Air passenger duty

Obligation under section 33(4) F14or 33A(4) of FA 1994 (obligation to give notice of liability to register to operate chargeable aircraft).

F1Alcohol duty

Obligations under section 91 of F(No. 2)A 2023 (licence to manufacture and deal wholesale in denatured alcohol).

Alcohol duty

Obligation to be authorised and registered to obtain and use duty stamps under regulations under paragraph 4 of Schedule 12 to F(No. 2)A 2023 (duty stamps).

Alcohol liquor duties

Obligations under sections 12(1), 47(1), 54(2), 55(2) and 62(2) of ALDA 1979 (obligations to hold licence to manufacture spirits, register to brew beer, hold licence to produce wine or made-wine and register to make cider).

Alcohol liquor duties

Obligation to have plant and processes approved for the manufacture of spirits under regulations under section 15(6) of ALDA 1979 (distillers' warehouses).

Tobacco products duty

Obligation to manufacture tobacco products only on premises registered under regulations under section 7 of TPDA 1979 (management of tobacco products duty).

Hydrocarbon oil duties

Obligation to make entry of premises intended to be used for production of oil under regulations under section 21 of HODA 1979 (administration and enforcement).

Excise duties

Obligation to receive, deposit or hold duty suspended excise goods only in premises approved under regulations under section 92 of CEMA 1979 (approval of warehouses).

Excise duties

Obligation to receive duty suspended excise goods only if approved or registered (or approved and registered) as a F10Registered Consignee under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).

Excise duties

Obligation to receive, deposit or hold duty suspended excise goods only if approved or registered (or approved and registered) as a registered owner, a duty representative, a registered mobile operator or a fiscal representative of a registered mobile operator or an authorised warehousekeeper under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).

F12Excise duties

Obligation to dispatch excise goods under duty suspension arrangements upon F3a declaration for the free-circulation procedure or an authorised use procedure being accepted in accordance with F6Part 1 of the Taxation (Cross-border Trade) Act 2018 only if approved and registered (or approved and registered) as a Registered Consignor under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).

F13General betting duty

Obligation to register under section 164(2) of FA 2014 (registration of persons liable etc for general betting duty).

Pool betting duty

Obligation to register under section 164(2) of FA 2014 (registration of persons liable etc for pool betting duty).

Bingo duty

Obligations under paragraph 10(1) and (1A) of Schedule 3 to BGDA 1981 (obligation to notify and register in respect of bingo-promotion).

Lottery duty

Obligation under section 29(1) of FA 1993 (obligation to register in respect of promotion of lotteries).

Gaming duty

Obligations under paragraphs 3 and 6 of Schedule 1 to FA 1997 (obligations to register in respect of gaming and to notify premises).

F7Remote gaming duty

Obligation to register under section 164(2) of FA 2014 (registration of persons liable etc for remote gaming duty).

F15Machine games duty

Obligation under paragraph 20(3) of Schedule 24 to FA 2012 (obligation to register in respect of premises).

F5. . .

F5. . .