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Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out how to set up an account to view your business properties' valuation details, including the rateable value, and report any changes.
Find out when transactions involving land and buildings are exempt from VAT.
Use postal form CIS301 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Find out about late payment penalties and how to appeal if you're an employer.
Find out about the foreign income and gains (FIG) regime which replaced the remittance basis on 6 April 2025.
Find out about Stamp Duty Land Tax (SDLT) on leasehold properties.
Employers guide to assessing fitness to work, including asking for medical evidence, fit notes, and dealing with long term or frequent absences.
Find out how to apply for an exemption from Making Tax Digital for Income Tax.
Find out what R&D tax relief is and if your project qualifies for Corporation Tax relief.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Check the availability and any issues affecting the Self Assessment online service.
How to get VAT relief if you’re buying goods because of your disability.
Find out how to register your client for Self Assessment, Corporation Tax, PAYE, VAT or their trust or estate.
A guide on the requirements and conditions to mandatory tax adviser registration.
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
The rules and exceptions that apply if you had more than 2 children before 6 April 2026 and claimed Universal Credit.
Find information on reporting income from pensions, pensions savings tax charges and claiming relief on pension contributions on your Self Assessment tax return.
This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set …
Temporary duty suspensions and autonomous tariff quotas (ATQs) for importing goods into the UK.
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