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
Providing your biometric information and supporting documents for visa and immigration applications within the UK; UKVCAS service point locations; cost of appointments.
Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.
Find out what information you must send with a transfer of funds if you’re a payment service provider.
Find out information on the UK's tax treaties, related taxation documents and multilateral agreements.
Find out how to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
If you're an employer based in the UK, find out if an employee is eligible for tax relief through an Appendix 5 arrangement if they've paid tax abroad on their income.
Check the tariff classification for chewing tobacco and snuff (nasal tobacco).
Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
Find data and analysis from Census 2021 and earlier censuses.
How to apply for repayment of import duty and VAT on protective equipment or medical supplies brought into the UK from non-EU countries from 30 January 2020 up to 31 December 2020.
Find out about our Overseas Investment Insurance policy: its benefits, eligibility criteria and how to apply.
Find out about our Bills and Notes Guarantee: its benefits, eligibility criteria and how to apply.
Find out how the new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.
Find out about the additional expenses rules for employees engaged on international work.
Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.
Calculate value build-up costs for use with the Single Administrative Document (SAD) using form C89.
Find out how to apply for authority to give an employee foreign tax credit relief if you're a UK employer and you send an employee to work abroad.
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
Guidance and forms about importing and exporting goods, customs declarations, duties and tariffs. Including carriers and freight forwarders, storing goods, Freeports and commodity codes.
How to tax a beneficial loan arrangement for a director or employee.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.