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 how to return goods requiring import and export declarations after importing them to another country, or if they're rejected for import at another country’s border.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Find out what roles and access you can give your staff in your HMRC online services for agents account and your agent services account.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
Find information about paying National Insurance contributions for company directors in current and previous tax years.
Find out how to send parcels from Great Britain and Northern Ireland if you're a business.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Find out if you’re a letting agency business who needs to register with HMRC under the money laundering regulations.
Find out how to register to send your Stamp Duty Land Tax (SDLT) return to HMRC if you're an agent, solicitor or organisation.
How VAT applies if you give or get sponsorship.
Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.
Guidance on the place of supply of services and its impact on the scope of VAT
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Find out what you can do with your goods when they are being processed or repaired using inward processing.
Find out what you need to do when exporting commercial goods out of Great Britain in your accompanied baggage or small vehicle.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
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).