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 about the off-payroll working rules (IR35) for agencies, when the changes to these rules apply and how the changes will affect you.
Find out if you’re a money service business and need to register with HMRC under the money laundering regulations.
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
Appeals, Reviews and Tribunals Guidance
Find out how the Conditional Exemption Tax Incentive scheme works and what may qualify for relief.
Tax treaties and related documents between the UK and Luxembourg.
Certificates you can use when zero rating goods or services under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.
How to update your details online if you think your tax code is wrong because of changes to your pension income.
Use Construction Industry Scheme (CIS) form CIS304 to register a partnership as a subcontractor, apply for gross payment status, or both.
Find the schema and supporting documents for software developers who use Automatic Exchange of Information (AEOI).
Tax treaties and related documents between the UK and Belgium.
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
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.
Use the revaluation of earnings factors to calculate your scheme member’s GMP.
Tax treaties and related documents between the UK and Israel.
Find out about the rights article 6 of the European Convention on Human Rights gives you when HMRC are considering charging certain types of penalties.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
How to register a group of companies, company divisions, joint business ventures and business units for VAT and what to do if they change after registration.
How to report profit on your Self Assessment tax return from 2023 to 2024 if your accounting year does not end on or between 31 March to 5 April.
Check how your annual allowance could have been affected by the public service pensions remedy (also known as McCloud).
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).