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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
How to report expenses and benefits you provide to employees or directors.
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares
Find out information about employee incidentals overnight expenses for business travel.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
Make a voluntary disclosure of any unpaid tax if you have income or gains from cryptoassets, including exchange tokens, NFT’s and utility tokens.
Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
If a tenant is having difficulty paying their rent, apply for a Managed Payment to Landlord using the Apply for a Direct Rent Payment service to request payment of rent from a tenant’s Universal Credit.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
When and how to pay tax if you get money from someone's pension pot after they die - including 'death in service' benefits
This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.
Find out whether you need to pay tax on your UK income while you're living abroad - non-resident landlord scheme, tax returns, claiming relief if you’re taxed twice, personal allowance of tax-free income, form R43
Workplace pensions - your employer's responsibilities to you to provide a workplace pension and what automatic enrolment means to you
Find out if you need to pay Capital Gains Tax when you sell or give away cryptoassets (like cryptocurrency or bitcoin).
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
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).