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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
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
How to report profit on your Self Assessment tax return from 2023 to 2024 if your accounting year does not end on or between 31 March to 5 April.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
Find out what income you need to include in your tax credits claim or renewal.
Find out how to value company benefits for your employees.
Tell HMRC about undeclared income, self-employment, capital gains, profits in a company and foreign income
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Steps to help grow your business - finding finance, mentors, increasing sales and developing products and services
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Jonathan Cannan on 10 July 2023
How to report expenses and benefits you provide to employees or directors.
This note includes the value for money metrics that providers must report on as part of their Annual Accounts reporting and also explains how to calculate the metrics.
Records and paperwork you must keep if you're self-employed as a sole trader or partner in a business: income, costs, profit, how long to keep records.
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by the new tax year basis (Basis Period Reform).
How to work out and claim Corporation Tax relief on trading losses.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
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