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
Use form US-Individual 2002 to apply for relief at source or to claim repayment of UK Income Tax.
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.
Find out about making an Other Interest return and the types of interest you should report.
Apply for a High Potential Individual (HPI) visa if you've been awarded a qualification by an eligible university in the last 5 years - eligibility, fees, documents, switch, bring your partner and children
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.
How to notify the MHRA of your intention to carry out a clinical investigation for medical devices.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Guidelines for the monitoring of volume individual voluntary arrangement (IVA) and protected trust deed (PTD) providers
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
How to tax a beneficial loan arrangement for a director or employee.
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
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.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Find what you or your business may need before you hire someone to act directly or indirectly on your behalf.
Find out how to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.
Find out about the legal background to expenses payments and benefits received by directors and employees.
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.