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Disqualification of company directors
Overview of the disqualification proceedings of a company director.
Insolvency options for partnerships
Insolvency options for partnerships, including a partnership voluntary arrangement and a joint bankruptcy petition
Creditors' voluntary liquidation
Outline of Creditors’ voluntary liquidation.
Petition for your own bankruptcy
The procedure and information on a bankruptcy petition.
Insolvency options for individuals
Overview on insolvency options for individuals, including informal arrangements and debt relief orders
Compulsory liquidation
An overview of compulsory liquidation and the processing a winding-up petition.
Avoid insolvency
Information on how your business can avoid insolvency
Owed money from a bankrupt or a company in liquidation
What to do if your business is owed money by an individual in bankruptcy or a company in compulsory liquidation
Insolvency: directors’ responsibilities
Responsibilities and advice for directors of companies that have become insolvent
Insolvency options for limited companies
Insolvency options for limited companies, including informal arrangements and administration
Statutory demands
What statutory demands are and how they could impact on you or your business.
When does the Carrier Bag Levy not apply?
Your business should be aware of the main exemptions from the Carrier Bag Levy in Northern Ireland.
Charging for carrier bags
Which businesses are likely to be affected by the Carrier Bag Levy and what transactions you need to charge for.
Carrier Bag Levy VAT
Understand the rules on VAT when charging customers for carrier bags in Northern Ireland.
Northern Ireland Retail Movement Scheme: how to register and seal consignments
Businesses that sell or facilitate movement of food in Northern Ireland can register for the Northern Ireland Retail Movement Scheme.
Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
VAT Import One Stop Shop Scheme
Find out if you can register and use the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.
VAT on movements of goods
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states and when you can apply zero-rated VAT.
Tax and international trade
Understand your tax obligations when importing or exporting including VAT and excise duties
Retail business resource efficiency
How retail businesses can cut costs by reducing waste and using energy and water more efficiently.