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
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
Find out what transactions to include in the amount you use to work out Stamp Duty Land Tax (SDLT).
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.
January 2026 newsletter to update stakeholders on the latest news for tax-free savings.
If you're an ISA manager, check how to manage additional permitted subscriptions for a surviving spouse or civil partner of a deceased investor.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
Find out how to submit a trust data request to HMRC to get trust information, and what details we will share.
Register your client’s estate online if you’re a tax agent or adviser.
How to pay into or top up your cash account if you're making a frontier declaration.
Find information to help you fill in the Employment pages of your Self Assessment tax return.
Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.
How to help prevent money laundering and terrorist financing if you’re an estate agency or property related business.
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.
Find out about the different types of HMRC penalties and how you can help your clients avoid them.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set …
Find help with each question on the return and common reasons why your return may be rejected.
This guidance summarises the requirements, controls and sanctions that Border Force applies to firearms and offensive weapons when they are imported into the UK.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Don’t 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).