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 which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
How to tax a beneficial loan arrangement for a director or employee.
Guidance on debt relief orders for debt advisers. To search, press ‘control’ and ‘f’ on your keyboard at the same time. A search box will appear.
Evidence of fragile and conflict-affected states (FCAS) and those in the Middle East and North Africa (MENA) region
Data on the performance of the government’s COVID-19 loan guarantee schemes.
Information for colleges, training organisations and employers about advanced learner loans.
A Debt Relief Order (DRO) is a solution to deal with personal debts you cannot pay. It helps you make a fresh start (with some restrictions).
How VAT default interest works, when HMRC charges it, and what to do if you think we’ve charged you too much interest.
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.