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
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Check the tariff classification for electric under-blankets.
Find out about employment related securities scheme reporting requirements.
Find out about changes to the valuation agreement period for Enterprise Management Incentive (EMI) options, how to contact HMRC for advice about EMIs and share schemes and HMRC email address changes.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Find out about the Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 18 August 2023.
Find out about changes to Company Share Option Plan (CSOP) end of year return template and Enterprise Management Incentives (EMI) notification deadlines from 6 April 2024, and annual filing deadline reminders.
Check the tariff classification for facial wipes.
Check the tariff classification for electromechanical food processors.
Information on type of guarantee, what it will cover, liability territories, liability period and how to inform HMRC of changes for providing a guarantee for transit movement use.
About guarantees and guarantee waivers and when you might need them.
Information and examples and how to calculate specified amount.
Examples of labour supply chain risks and applying assurance practices, including details of real HMRC investigations.
Information on other risks such as health and safety, environmental, organised crime.
Find out the settlement opportunities for tax owed due to the Tax Tribunals and Court of Appeal finding that Eclipse Film Partners No 35 LLP was not trading.
Find out how to report support payments relating to self-isolation due to coronavirus (COVID-19), on your Self Assessment tax return.
If you had unauthorised payments to your pension in the remedy period, find out how the public service pensions remedy (known as McCloud) could have affected these.
Find out how to work out your annual alcohol production if you’re part of a group, or you merge with, or separate from another business.
What you and the exporter are responsible for, what to do after a transit movement ends and how to end a movement at your own premises.
Check what processes are considered as insufficient production under the Trade and Cooperation Agreement.
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).