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
Taxation charges and reliefs relating to individuals, companies and trustees who have entered into contracts with insurance companies
Use this tool to work out how to apportion the £2.5 million allowance across property that qualifies for 100% agricultural relief or 100% business relief.
How to tax mileage allowance payments and passenger payments for employee business travel.
Find information about paying National Insurance contributions for company directors in current and previous tax years.
Check the availability and any issues affecting the Self Assessment payment plan service.
Find the 2026 valuation scales that the Valuation Office uses to value different parts of business properties depending on it's floor level and how it's used.
This notice explains the VAT liability of certain financial services in the UK.
Find out what the VAT EU refunds, Notification of Vehicle Arrivals (NOVA), EC Sales List services are, when to use those services and how to do it.
If you're a non-UK resident temporarily importing a vessel, check if you can get relief using Temporary Admission (TA) and the rules that apply while your yacht is under the TA procedure in the UK.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Understand the approach HMRC uses to work with large business customers.
Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.
Find codes for the additions or deductions to the item price or amount being declared in the Customs Declaration Service (Appendix 10).
Find out about the checks we carry out to make sure you're paying your workers at least the National Minimum Wage.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
If you've reached the maximum points allowed, find out how to remove them and avoid a further £200 penalty. Check when individual penalty points expire.
Find out what you need to do to disincorporate a company and start running it yourself.
This guidance is written for HMRC officers who have to consider the remittance basis and domicile of individuals
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).