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Find out rates and allowances for pension schemes for the 2025 to 2026 tax year.
This manual contains guidance for HMRC officers who have to consider the residence position of individuals and who have to consider any claim to the FIG regime.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.
Use the WTC8 guidance for advice and examples of how overpayments of tax credits can happen.
Find out how gifts are treated for Capital Gains Tax.
Find out what to do if your agent asks you to authorise them using a link.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
Find out how to report suspicious activity happening in your online account and keep your personal information safe from identity fraud.
If you’re an agent, use HMRC’s service dashboard to check current processing times and service levels for post and online requests.
Taxation of rent and other income from UK property. Taxation of overseas property income received by UK residents.
Find out which costs qualify for R&D Corporation Tax relief, if you want to claim for your project on your Company Tax Return.
Find out about Double Taxation Relief and a list of territories with a double taxation treaty with the UK.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Verify the identity of an officer from HMRC or an HMRC collector if they contact you in person.
Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.
Don’t include personal or financial information like your National Insurance number or credit card details.
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