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Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Register your client’s estate online if you’re a tax agent or adviser.
Get certainty on how UK tax rules will apply to a major investment project before investment takes place.
Find the Inheritance Tax thresholds (or nil rate bands) from 1914, and see changes to Inheritance Tax interest rates from October 1988.
You must confirm you are aware of your tax responsibilities when you first apply for a taxi driver, private hire driver, private hire vehicle operator or scrap metal dealer licence.
If you’re in the UK and run a digital platform that lets users sell goods or services, check if you need to tell HMRC about sellers on your platform.
Check which sports clubs are registered with HMRC as community amateur sports clubs.
Use form R38 to claim an Income Tax refund by post or nominate someone else to receive the refund on your behalf.
Newsletter 186, published by HMRC in October 2026 to update stakeholders on the latest news for pension schemes.
Find out about Capital gains if you sell or dispose of a shareholding.
This factsheet contains information about the penalties HMRC may charge where there has been a failure to notify.
Changes to late submission penalties and late payment penalties if you’re required to use Making Tax Digital for Income Tax from April 2026.
Find out what R&D tax relief is and if your project qualifies for Corporation Tax relief.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Check when you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return.
How to pay into or top up your cash account if you're making a frontier declaration.
This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).
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