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If you’re an agent, find out how to get an agent code for the Corporation Tax or Self Assessment online services for agents.
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.
Check what you need to do before you travel to the UK and what to do after you arrive.
Find out how to report trading losses in your Self Assessment tax return.
The operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidan…
How new long-term UK residence rules affect Inheritance Tax from 6 April 2025.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Look up Customs Declaration Service error codes.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Check the availability and any issues affecting the PAYE online service.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
How to complete the Capital Gains Tax summary of your tax return for share and security schemes.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Tax treaties and related documents between the UK and Germany.
Find out what steps you should take to ensure that you can declare that documents and returns being submitted to HMRC are correct and complete.
Use form R38 to claim an Income Tax refund by post or nominate someone else to receive the refund on your behalf.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Find out rates and allowances for pension schemes for the 2025 to 2026 tax year.
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