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
Find out when to include a fiscal mark on tobacco products imported into or manufactured in the UK.
‘Budget for Long Term Growth’ sticks to the plan by delivering lower taxes, better public services and more investment, while increasing size of economy by 0.2% in 2028-29 and meeting fiscal rules – taking the long-term decisions needed to build...
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Capitation is an example of a potential new payment model to enable integrated care.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
The UK Government is providing funding certainty to the devolved administrations.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Details of support granted to local authorities that have requested exceptional financial support in financial year 2021-22 and the associated external assurance reviews.
How colleges and designated institutions can ask for help with curriculum efficiency and financial sustainability planning from the FE Commissioner's team.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
The Charter for Budget Responsibility sets out the government’s approach to fiscal policy and management of the public finances.
Details of support granted to local authorities that have requested exceptional financial support in financial year 2024-25 and the associated external assurance reviews.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
This tax information and impact note details the legislative fix required as a consequence of having more than one rate of Corporation Tax, it will ensure companies with profits of £50,000 or less, which will be paying the Small Profits...
How to complete supplementary pages CT600B and what information you need to include.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.