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 when and how to register and how to amend a registration for the Economic Crime Levy.
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
How to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
How you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.
Introductory information about the UK Continental Shelf (UKCS) area, UK territorial waters, moving goods between Northern Ireland and the UKCS, and the legislation.
Information on specified purpose of use and associated conditions for goods imported to Temporary Admission.
How to contact HMRC to complain about a service, and information about how appeals, tribunals and penalties work.
Use this online service to submit a return.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
How to use duty management and closing stock balance systems to support your commercial stock records.
Find out the rules on paying tax on foreign income and about residency, domicile and the remittance basis in the HMRC6.
This Data Element Completion Guide relates to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for export purposes only.
Guidance on zero rating for ships, aircraft and passenger and freight transportation
The legal framework for Income Tax Self Assessment (SA), how to pay or claim tax, how HM Revenue & Customs checks the returns and about tax returns for partnerships
HM Revenue and Customs (HMRC) secures prison sentence for director who attempted to export military night vision equipment without a licence.
Find step-by-step help to send an Earlier Year Update (EYU) if you currently use the Basic PAYE Tools (BPT) to operate payroll.
Find a list of the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for Authorised Consignee Temporary Storage (Appendix 16N).
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
From 6 April 2015, employment intermediaries must use the template to send information about workers where they don't operate Pay As You Earn.
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).