We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
An overview of key points around access agreements between property owners and network operators for the deployment of digital infrastructure.
Section last updated December 2015.
Sections (18.01 - 18.99) last updated: April 2024.
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN & JUDGE NICHOLAS ALEKSANDER on 29 September 2023
Sections (2.01 - 2.31) last updated: September 2017.
The Valuation Office Agency's (VOA) technical manual used to assess capital gains and other taxes.
Midlands region, Tribunal Judge Craig Kelly and Alan McMurdo MCIEH on 1 June 2022
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).