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 the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.
How to use your account to cover duty and import VAT, check your balance, pay HMRC, give an Individual Bank Guarantee and what to do if your guarantee will not cover the amount due.
Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
Guidance relating to application of the levy for the commercial exploitation of sand, gravel and rock in the UK
This notice is about the UK's requirements for the commercial movement of excise goods by a Temporary Registered Consignee (TRC). The approval type that this notice relates to will continue to operate after 1 January 202…
Check the availability and any issues affecting the registered dealers in controlled oil (RDCO) electronic returns online service.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Read the protocols for using Dropbox to send HMRC information
Find out how to spot VAT missing trader fraud and how to protect yourself or your business from organised criminals.
Guidance on UK law pertaining to sporting activities is contained within Group 10, Schedule 9 of the Value Added Tax Act 1994.
Guidance on determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.
This page allows billing authorities to submit requests to the Local Authority Information Gateway. It should not be used for other information requests.
Use this helpsheet to fill in your Self Assessment tax return and the trading pages of a Partnership Tax Return.
This is the eighth edition of the Valuation Office Agency’s Rating Cost Guide (the Guide).
Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018 which have the force of law.
Tax treaties and related documents between the UK and Panama.
Use this guide to design employer substitute forms P60 for tax years 2025 to 2026 and 2026 to 2027.
Newsletter 170, published by HMRC in May 2025 to update stakeholders on the latest news for pension schemes.
Tax treaties and related documents between the UK and Croatia.
This factsheet contains information about when HMRC may monitor the tax affairs of people who deliberately get them wrong.
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).