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 this factsheet to find out information about penalties for careless inaccuracies in a return or any other document.
Tax treaties and related documents between the UK and Egypt.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.
The HMRC appropriate policy document provides information about the legal basis and safeguards that the department has put in place for sensitive processing, the processing of special categories of personal data and criminal…
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
Use the laboratory alcohol table to get the percentage of alcohol by volume on your product.
These maps show the Freeport tax sites within Plymouth and South Devon Freeport.
Find out how to fill in the Partnership Tax Return for partnerships that operate partly overseas or where one or more partners are not resident in the UK.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Check the availability and any issues affecting the registered dealers in controlled oil (RDCO) electronic returns online service.
Use these tables to check your employee started with you in time to qualify for paternity pay.
How and why HMRC raises assessments, applies penalties and charges interest.
Information on bicycle parts imported under authorised use.
Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out what checks you should complete and how to report potential fraud if you’re an employer or worker in the construction industry.
Check if you can use UK Carrier (UKC) Scheme authorisation to move consumer parcels from Great Britain to Northern Ireland.
Find out if you can claim enhanced structures and buildings allowance relief on qualifying expenditure on structures and buildings in a UK Freeport or Investment Zone special tax site.
Provides information on what customs authorisations are.
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 and requires JavaScript).