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
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Use this checklist to decide if a suspicious phone call, text message (SMS), email or social media account is a scam.
Find out how to avoid common errors that employers make when completing their PAYE RTI returns.
Mandatory real-time reporting of Income Tax and Class 1A National Insurance contributions for certain benefits in kind (BiKs) and taxable expenses will now be phased in from 6 April 2027.
Information about the processes at the border and during crossing for Goods Vehicle Movement Service (GVMS).
Learn more about Making Tax Digital for Income Tax if you're an agent, sole trader or landlord.
Use this form to work out Income Tax, interest, penalties and Class 4 National Insurance contributions for tax years ending 5 April 2010 to 5 April 2024.
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out what you need to do to keep your details up to date and when you need to tell HMRC about a change.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Use this form after a business has cancelled its VAT registration to tell HMRC about VAT you need to reclaim. You can also use this form where you are reclaiming VAT and have VAT due on goods sold to satisfy a debt.
Find out when and at what rate you need to charge VAT if you supply food and drink for catering or takeaway.
Check if an estate can get the residence nil rate band (RNRB) when someone downsizes, gifts or sells their home before they die.
Find out whether Carbon Border Adjustment Mechanism (CBAM) goods imported into the UK from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors are in scope of the CBAM tax.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
Use Self Assessment software to help populate your Self Assessment tax return.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Tax treaties and related documents between the UK and Spain.
Ask HMRC to confirm you only pay UK National Insurance contributions whilst working in a country with a social security agreement, known as a reciprocal agreement.
Do not 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).