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
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 about the rules you must follow for spending, borrowing from, or transferring your charity’s permanent endowment.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
All documents relating to HM Treasury publication of spend over £25,000.
If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
This series brings together all documents relating to monthly spend over £500 in the Department for International Development.
This series brings together all documents relating to HM Treasury (HMT) Public Expenditure Statistical Analyses (PESA)
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
How to apply VAT rules to supplies, imports and export of gold and investment gold.
If your business pays the cost of an employee's home phone - what you must report to HMRC and what taxes and National Insurance are due
Tax and reporting rules for employers who make assets available to employees
Find out information about employee incidentals overnight expenses for business travel.
Find out if you can claim the enhanced capital allowance relief on qualifying expenditure for plant and machinery in a UK Freeport or Investment Zone special tax site.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
How to complete supplementary pages CT600I and what information you need to include.
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
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.