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 whether your charity needs to report financial account information under the Automatic Exchange of Information requirements.
Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).
Find out if you need to register for the tax if your group provides a social media platform, search engine or online marketplace to UK users.
Details guidance on preparing and completing application forms.
Information on the renewal period and process.
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
This customs technical handbook gives information on when a guarantee may be required to import into the UK, and how to get a guarantee if you need one.
Information about declaration process and associated customs procedures for military freight
As a result of the public service pensions remedy (known as McCloud), members may have changes to, or new, unauthorised payments.
Find out how to make an excuse claim when you have a good reason for being late in telling HMRC about a grant of an Enterprise Management Incentives (EMI) option.
Sign in to change your details, correct an error in a return, and cancel your registration.
Find out if you can offset tax charges for Chapter 1 members who received top-up lump sums in the public services pensions remedy (known as McCloud).
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
Find out about the verification checks and what to expect during a visit if you've applied for verification and paid your fee for the Scheme.
Use the Charities Online service to claim tax back on Gift Aid Small Donations Scheme donations GASDS.
If you or your client are registered for Landfill Tax you'll need to send a return for each accounting period.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Check if you need authorisation to use the simplified declaration procedure when you import or export goods like oil, gas or utilities, through a fixed pipeline or power line.
Information on when a customs guarantee is needed.
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).