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
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
Find out about the product-specific rules, to determine the origin of imports outside of a preferential agreement.
How to add your client authorisations to your agent services account for Making Tax Digital for Income Tax and check which authorisations already been added.
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Find out how to understand and use the information on your monthly statements.
How to complain about serious misconduct by HMRC staff and how your complaint will be dealt with.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
Find out if you’re a money service business and need to register with HMRC under the money laundering regulations.
Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
How to pay your Stamp Duty Reserve Tax, and how long it takes for your payment to reach HMRC.
Use this service to submit your Aggregates Levy return to HMRC.
Examples and case studies of evidence.
Find out when you can transfer an ISA and what information you need to provide to the new ISA manager.
Find out if you need to pay Tobacco Products Duty if you make or import tobacco, how much it is and when you can suspend or defer payment.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
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.
What you need to do to cease an employment related securities scheme.
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).