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
Apply for a certificate to confirm you only pay UK National Insurance contributions when you're working in 2 or more countries in the UK, EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
Before you sail to or from the UK, submit your voyage plan with details of your vessel, people and goods on board. Find out how to change or cancel your report.
Use a checklist to decide if a suspicious contact is a scam and not a genuine phone call, text message (SMS) or email.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Find a list of offshore funds that have applied for and been approved as reporting funds.
Find out about the foreign income and gains (FIG) regime which replaced the remittance basis on 6 April 2025.
Learn more about getting started with Self Assessment including registration, tax returns, tax bills and payments.
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
If you disagree with your property’s rateable value set by the Valuation Office, you can challenge it using your business rates valuation account.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
Request reports based on your Customs Declaration Service import and export data.
How to manage a registered pension scheme if you're a scheme administrator.
Find out how to contact HMRC to get help and support.
Use the online service or postal form P46(Car) if you're an employer to tell HMRC you have provided or withdrawn a car for an employee's private use.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Use these road fuel charges from 1 May 2025 on your VAT return, to account for private consumption of fuel on a business vehicle.
What qualifies as ordinary commuting and private travel for tax purposes.
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
There are different ways to register depending on which tax service you want to use on behalf of your client.
Do not 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 and requires JavaScript).