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
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
How to migrate from the Pension Schemes Online service to the Managing Pensions Schemes service and manage and view your pension schemes.
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
Find out how to tell HMRC that a chargeable event has occurred, and Inheritance Tax is due on a gift or trust.
Find out about what happens during an HMRC compliance check and the help you can get with the process.
Find out the expectations for good use of generative artificial intelligence (AI) in commercial software products that help customers submit information to HMRC.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
How to work out and claim Corporation Tax relief on trading losses.
Find out if you can claim under the merged R&D expenditure credit (RDEC) scheme or enhanced R&D intensive support (ERIS) for accounting periods beginning on or after 1 April 2024.
How to claim a VAT refund in the UK if you're established outside the UK.
Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's business tax account.
How to update your details online if the estimate of your income for the year is going to be more or less than expected.
Find out about the different ways to make a voluntary disclosure to HMRC if you think you have not paid the correct amount of tax.
Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
Find out how to change and remove authorisation from an agent acting on your behalf.
Check a list of recent text messages from HMRC to help you decide if a text you've received is a scam.
How to make adjustments after you have sent your final quarterly update.
Details you need to give to digital platforms when selling goods or services in the UK.
Find out when and how to submit a return and how to make an amendment after it’s been submitted.
Information on how to find and check an EORI.
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).