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
What you need to do if you sell or store tobacco products in the UK.
How to update your details online if your employee benefits like a company car or medical cover change and you think your tax code is wrong.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re converting an existing building into a dwelling.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Find out how to work out and report the value of the estate to HMRC.
Newsletter 173, published by HMRC in September 2025 to update stakeholders on the latest news for pension schemes.
Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Submit a tax claim using Charities Online on donations collected in a community building under the Gift Aid Small Donations Scheme.
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Find out how to use the digital handshake to get client authorisation for the agent services account.
How to get a National Insurance number for a child who is in the care of a local authority.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Find ISA managers approved by HMRC from October 2014.
Find recognised suppliers and software for the Construction Industry Scheme.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
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).