Guidance and regulation

Find out when you can expect to receive a reply from HMRC to a query or request you've made.

• From: HM Revenue & Customs
• Updated: 10 May 2023

View your Annual Tax Summary and find out how the government calculates and spends your Income Tax and National Insurance contributions.

• From: HM Revenue & Customs
• Updated: 13 February 2024

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 1 May 2024

Use the online service to update details of your trust, declare no changes, authorise an agent, get proof of registration or close a trust on the trust register.

• From: HM Revenue & Customs
• Updated: 20 December 2023

How to work out your adjusted net income and the circumstances when it can affect your tax liability.

• From: HM Revenue & Customs
• Updated: 11 December 2018

Register your trust online if you’re a trustee.

• From: HM Revenue & Customs
• Updated: 18 December 2023

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• From: HM Revenue & Customs
• Updated: 12 March 2024

Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.

• From: HM Revenue & Customs
• Updated: 19 February 2024

Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.

• From: HM Revenue & Customs
• Updated: 2 November 2022

Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance (known as the annual exempt amount).

• From: HM Revenue & Customs
• Updated: 6 April 2024

Use this calculator to work out employee National Insurance contributions, if you're an employee, employer, or a software developer.

• From: HM Revenue & Customs
• Updated: 20 December 2023

Use the online form service or postal form CF411 to apply for National Insurance Home Responsibilities Protection.

• From: HM Revenue & Customs
• Updated: 30 August 2023

Tell HMRC if you've left or intend to leave the UK and find out how to get relief or a repayment on UK Income Tax (P85).

• From: HM Revenue & Customs
• Updated: 9 February 2024

Find out how to appeal an individual or partnership Self Assessment penalty. For example, either online or by post using forms SA370 or SA371.

• From: HM Revenue & Customs
• Updated: 23 January 2024

Pay voluntary National Insurance for periods abroad.

• From: HM Revenue & Customs
• Updated: 31 January 2024

Use form SA1 to register for Self Assessment for any reason other than self-employment.

• From: HM Revenue & Customs
• Updated: 6 April 2024

If you’re eligible, you can claim Income Tax relief on your job expenses by post using form P87, or by phone.

• From: HM Revenue & Customs
• Updated: 26 March 2024

Find out about tax as a landlord, and how to work out your rental income if you rent out property.

• From: HM Revenue & Customs
• Updated: 18 October 2023

Find out about tax relief available when you sell or dispose of your main home.

• From: HM Revenue & Customs
• Updated: 6 April 2024

How to claim back tax that HMRC owes you on a small pension lump sum that you've received in the current tax year (P53).

• From: HM Revenue & Customs
• Updated: 10 October 2023