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
Find out what to do if you have something seized (Notice 12A).
Find out if you're an accountancy service provider who needs to register with HMRC under the money laundering regulations.
Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.
How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
Find a customs agent or express operator to help you with import and export declarations.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Temporary duty suspensions and autonomous tariff quotas (ATQs) for importing goods into the UK.
Check when to make a return, types of interest to report, how to categorise participants, and how to deal with different types of accounts and ownership.
How to use the Non-Statutory Clearance Service offered by HMRC for all customers and their advisers.
Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development.
Tax treaties and related documents between the UK and Ireland.
When you can amend or cancel your declaration depends on if you have received a final tax calculation message or if the declaration has been cleared.
Use form VAT50/51 to amend or remove an existing VAT group.
Register your client’s estate online if you’re a tax agent or adviser.
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.
How to use a risk-based approach to carry out compulsory risk assessments of your business.
Find out if you’ll need to repay the Winter Fuel Payment or the Pension Age Winter Heating Payment and how HMRC will collect it.
Find out how to give or view an authority to use deferment, guarantee or cash account to import goods.
How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.
How to apply for or renew a Double Taxation Treaty Passport and how to tell HMRC about passported loans, for overseas lenders and UK borrowers.
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).