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
Use the template or technical note to create your own template to tell HMRC of other non-tax advantaged shares and securities events.
The Trust Registration Service (TRS) is the Government's register of trusts; it is part of the Government's wider strategy to prevent money laundering and terrorist financing.
Supplementary guidance on how to check tax calculations or work out the trading profits of a business for Self Assessment tax return.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Use P9X to find out which PAYE tax codes to change, how to change them and which codes to carry forward ready for the new tax year.
Find out about group and divisional VAT registration and the forms you should use to apply.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Find a customs agent or express operator to help you with import and export declarations.
When and how to submit or change your Annual Tax on Enveloped Dwellings (ATED) return.
A definition of the different types of venture capital schemes and how they work
Find out how to add a team member to your business tax account and give them access to a tax, duty or scheme.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Find information on completing the Capital Gains section of your Self Assessment tax return.
How and when to make adjustments before you submit your tax return.
Make an entry summary declaration if you move goods into Great Britain, into Northern Ireland from Great Britain, or into Northern Ireland from countries outside the EU.
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 about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.
Find out which locations are using the Goods Vehicle Movement Service.
How new long-term UK residence rules affect Inheritance Tax from 6 April 2025.
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).