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
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
This factsheet contains information about when HMRC use third party information notices.
This factsheet is about the penalties HMRC will charge if you do not file your monthly returns on time.
Construction Industry Scheme (CIS) technical specifications for software developers.
Examples of Corporation Tax treatment for common hedging arrangements.
Tax treaties and related documents between the UK and Dominica.
Details of record keeping, enquiries, completion of Self Assessment returns, and interpretation of 'merely incidental' duties.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics
This notice explains the holding and movement of excise goods (duty paid and duty free) within an Aircraft Store Floor (ASF) in the UK.
This notice provides legal and technical guidance about reforms to Remote Gaming Duty (RGD) from 1 December 2014.
This notice must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.
Get help if you're a tax agent or adviser who has clients with foreign income to declare on Self Assessment tax returns.
Information Notes 2 and 3 on changes to gambling taxes from 1 December 2014.
Find examples to help you work out what you can claim, and how to work out the balancing charge if you dispose of an asset.
This template is for charity shops to tell donors if the proceeds of sale under method A are more than £100 and they make more sales.
This template is for charity shops to tell donors if the proceeds of sale under method B are more than £1,000 and they make more sales.
These maps show the sites within Enterprise Zones that offer 100% first-year allowances for companies investing in new plant or machinery until 31 March 2020.
This guidance highlights the changes to the taxation of UK resident, non-domiciled and not ordinarily resident individuals who choose to be taxed on the remittance basis.
This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for trusts and estates income to declare on Self Assessment tax returns.
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).