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 these forms to send a quarterly return by post if you're acting on behalf of landlords based outside the UK.
Find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.
Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.
Tell HMRC about voluntary underpayments arising on import of goods.
Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
PAYE if your employees work abroad, including applying for exemption in the other country.
Find out how to tell HMRC about your Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
All aspects of company taxation.
Use these tables to manually work out your payroll, if you're an employer exempt from filing online.
Find out if you need to apply for the fit and proper test and how to do this so that HMRC can register your business.
Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.
Use the Self Assessment helpsheet (HS263) to work out tax credit relief on income that you've paid foreign tax on.
Find out about Capital gains if you sell or dispose of a shareholding.
Changes to late submission penalties and late payment penalties if you’re required to use Making Tax Digital for Income Tax from April 2026.
Find help with each question on the return and common reasons why your return may be rejected.
Check the availability and any issues affecting the Customs Declaration Service.
How to help prevent money laundering and terrorist financing if you’re an estate agency or property related business.
If you move goods in or out of Northern Ireland the Trader Support Service will guide you through any changes due to the implementation of the Windsor Framework.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Find out about Corporation Tax relief you can claim for costs on R&D if you’re a small and medium-sized enterprise with an accounting period that starts before 1 April 2024.
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).