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This gives information about changes to the starting rate of tax on savings as announced at Budget 2014
Guidance on applying the transitional rules for Land and Buildings Transaction Tax (LBTT) following its introduction on 1 April 2015.
Find out about HMRC’s privacy policy on using and storing your information while you are signed into an HMRC service.
Find out about the arrangements the Government has entered into with British Overseas Territories on trade matters.
An A to Z of countries Social Security agreements with contribution provisions and the corresponding Statutory Instrument numbers.
Tax treaties and related documents between the UK and San Marino.
Use this guidance for support if you're a software developer working with the Self Assessment Online service.
This page has been archived.
Guidance on the Technical Teams Operational Guidance Manual
How to complete supplementary pages CT600M and what information you need to include.
HMRC is currently reviewing this guidance. This is to include new areas of legislation relating to CIS, CT and Gambling Taxes and to ensure the existing information is accurate/up to date. If you have any comments or feedbac…
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
Guidance on the receipt, storage and supply of alcohol and tobacco products within an export shop (also known as a duty-free shop).
Guidance and information on Labour Provider
Check the availability and any issues affecting the country-by-country service.
This factsheet contains information about when HMRC may publish the details of people who deliberately get their tax affairs wrong.
Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.
Tax treaties and related documents between the UK and Brunei.
Do not include personal or financial information like your National Insurance number or credit card details.
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