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.
Income Dynamics statistics provide information on changes in income over time and rates of persistent low income.
Find out about the rules you must follow for spending, borrowing from, or transferring your charity’s permanent endowment.
Claiming Universal Credit if you're self-employed - eligibility, reporting your earnings, start up periods
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
Find out whether you need to pay tax on your UK income while you're living abroad - non-resident landlord scheme, tax returns, claiming relief if you’re taxed twice, personal allowance of tax-free income, form R43
Check whether you need to report and pay any tax on income you make apart from your main job or earnings.
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.
Results from analysis of the longitudinal survey ‘Understanding Society’, looking at persistent low income and changes in household income.
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Work out how much annual allowance you get for your pension savings for 2016 to 2017 and each later tax year.
This collection brings together statistics on quarterly revenue outturn for local authorities in England.
How to complete supplementary pages CT600B and what information you need to include.
What qualifies as ordinary commuting and private travel for tax purposes.
Employers' responsibilities for different contract types: full-time, part-time, fixed term, agency workers, consultants, zero hours, family members, volunteers and young workers
What Petroleum Revenue Tax is, how to work it out and when to submit a return to HMRC.
Payments on account in civil cases, inquests, police station remote attendance, mental health tribunals, family hearings, and travel and mileage.
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).