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 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.
Approved methods and forms of electronic communication for sending Corporation Tax information online and paying electronically that apply from 4 January 2011.
Guidance notes on entities affected by The International Tax Compliance (United States of America) Regulations 2013.
Check the availability and any issues affecting the Inheritance Tax online service.
This bulletin gives an update on what to do with Pre-Pack Sales in insolvency.
This bulletin tells you about the new rules when sending emails to the mailbox, and how it will support you with repayments or refund requests.
Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.
Tax treaties and related documents between the UK and Kosovo.
Check how to send life insurance Chargeable Event Certificates in electronic flat text file format to HMRC for gains occurring on or after 6 April 2002.
Check the availability and any issues affecting the Lifetime ISA manager application service.
Tax treaties and related documents between the UK and North Macedonia.
These maps show the Freeport customs sites within Solent Freeport.
Guidance for letting agents and tenants on their obligations under the non-resident landlord (NRL) scheme.
Use this spreadsheet to send information about licences and approvals if you receive a statutory notice from HMRC.
Notices under Schedule 7A of the Taxation (International and Other Provisions) Act (TIOPA) 2010 that have the force of law.
A list of offshore funds that have applied for and been approved as distributing funds.
The PAYE internet submissions, expenses and benefits schema and supporting documents for PAYE software developers.
Use this tool if you are a software developer wanting to produce user-defined XML test scenarios.
Newsletter 155, published by HMRC in January 2024 to update stakeholders on the latest news for pension schemes.
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).