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
Information on unauthorised use, guidance, when to contact HMRC and how to get advice.
Find out about announcements at Autumn Budget 2025, including Private Intermittent Securities and Capital Exchange System (PISCES), Enterprise Management Incentives (EMI) and the published Summary of Responses to the Share I…
Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.
Find out how to apply to operate as an excise warehousekeeper and how to make changes or cancel your authorisation.
Apply for UK Carrier (UKC) Scheme authorisation to move consumer parcels from Great Britain to Northern Ireland.
Information about the specific requirements and variations in other countries.
Find out about Authorised Investment Funds (AIFs) including certificate of resident requests, new fund set up and tax payments, returns and vouchers.
Find out whether your charity needs to report financial account information under the Automatic Exchange of Information requirements.
The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
If you’re a member or a legal personal representative of a member of a judicial public service pension scheme, check how the public service pensions remedy (known as McCloud) could affect you.
Check when you can include and remove life insurance policies from an investor's account if you're an ISA manager.
Work out your subsidy awards for Climate Change Levy and check when you need to report them to HMRC.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
Guidance for penalties for conduct that involves dishonesty for the purpose of evading Customs Duty, Excise Duties or VAT. This manual replaces previously held guidance in CCEP, EXCEP and VATCEP.
How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.
If your company wishes to use a venture capital scheme to encourage investment, it must meet the permanent establishment condition.
Tell HMRC you want to withdraw your APPA application.
If you're self-employed or in a partnership, use this calculator to work out your overlap relief figure for self-assessment for the 2023 to 2024 tax year.
Give HMRC notice to stop parallel imports arriving in the UK that have been marketed or overproduced without consent of the rights holder.
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).