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
Tax treaties and related documents between the UK and Hong Kong.
Find out about the checks we carry out to make sure you're paying your workers at least the National Minimum Wage.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.
Use this tool to estimate what registering for VAT might mean for your business.
These resources are designed to enable you to cascade accurate, timely information about the upcoming Carbon Border Adjustment Mechanism (CBAM) to your members, customers and supply chains importing goods to the UK from the …
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
List of gold coins considered as investment gold coins for VAT exemption as detailed in Group 15 to Schedule 9 of the VAT Act 1994 purposes.
Use this list to see if a business holds Authorised Economic Operator status with HMRC.
Find out what you need to do when importing goods from outside the UK to a customs warehouse.
Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.
Find out more information on expenses, payments and benefits that are non-taxable.
How to pay Pillar 2 top-up taxes, and how long it takes for your payment to reach HMRC.
This guide from the Valuation Office Agency (VOA) will help you identify fraudulent calls, emails and texts. You can also find out how to report any suspicious activity.
Confirm to HMRC that participators have fully repaid any loans you declared on your Company Tax Return.
How Automatic Exchange of Information may apply to financial institutions, what to report and how to submit the information.
Information for heavy goods vehicle hauliers or drivers who attend an inland border facility, where customs and document checks can take place away from ports.
Guidance on the rules and procedures for cancelling a VAT registration.
Find out how to understand and use the information on your monthly statements.
If you're a pension scheme administrator find out how to apply to register a new pension scheme with HMRC or check the progress of submitted applications.
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).