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.
Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.
Guidance on completing your annual return of procedures.
Send details of the alcohol and tobacco goods you have received, dispatched and store in your warehouse.
Find out how to submit a Landfill Tax return and what supporting records you need to keep.
How to do a VAT Return, pay your VAT bill, correct errors in your VAT Return, what to do if you're late with your return or payment.
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
Who can use the VAT Annual Accounting Scheme and how to apply.
This page provides information about some of the actions you may need to take if you are a UK national living abroad and you are returning to the UK permanently.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
How to line up your reporting dates for accounts and Company Tax Returns at the end of your limited company's first year
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Get a refund or interest if your company pays too much Corporation Tax or pays it early
Check when to make a return, types of interest to report, and how to categorise participants. Find out how to deal with different types of accounts and ownership.
Refunds for application fees for lasting power of attorneys and enduring power of attorneys
Submit a full return if your company’s or group’s interest deductions and financing costs are restricted, or an abbreviated return if they are not.
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).