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
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
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 for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
We’re responsible for handling appeals against some decisions made by HMRC relating to: Income Tax PAYE tax Corporation Tax Capital Gains Tax National Insurance Contributions Statutory Sick Pay Statutory Maternity Pay Inheritance Tax VAT Excise duty Customs duty We also...
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.
What to do if you need to pay more tax or you're due a refund, including P800 tax calculations from HM Revenue and Customs (HMRC).
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)
Consultations, calls for evidence and other documents related to tax policy development and the administration, maintenance and reform of the tax system.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
How and when you'll pay Stamp Duty Reserve Tax (SDRT) or Stamp Duty when you buy shares electronically or using a stock transfer form
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
Appeal to the First-tier Tribunal (Tax) against tax decisions: how to appeal, the hearing, if you lose your case.
Changes to how your UK State Pension is calculated if you live in the EU, EEA or Switzerland and previously lived in Australia, Canada or New Zealand.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
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).