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
If you've been sent a letter from HMRC, apply for a refund of Class 1 National Insurance contributions using form CA4361.
Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
Find out what you need to do to keep your details up to date and when you need to tell HMRC about a change.
Register your client’s estate online if you’re a tax agent or adviser.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Get guidance from HMRC if you're a tax agent or an adviser.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find information on completing the other UK income section of your Self Assessment tax return.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
This statement applies to interactive forms published by HM Revenue and Customs on www.tax.form.gov.uk and public-online.hmrc.gov.uk domain. They are part of the wider GOV.UK website. There is a separate accessibility statem…
Find out how to register to tell HMRC that you need to report Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Guidance on the information the Valuation Office Agency (VOA) holds about your property for Council Tax purposes.
Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.
How to access the Income Record Viewer and use the digital handshake if you’re an agent to check your clients' pay and tax details, employment history and tax codes.
This page provides details about the circumstances under which you may be charged a penalty following Check or Challenge.
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.
Find out how to report information to HMRC using the Automatic Exchange of Information (AEOI) if you are a financial institution.
How to pay money laundering fees, and the time it takes for your payment to reach HMRC.
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).