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
Guidance on the general legislative framework that applies to self assessment claims.
Use this tool to estimate what registering for VAT might mean for your business.
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.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
How to help prevent money laundering and terrorist financing if you’re a money service or bill payment related business.
Find codes which identify the type of customs authorisation held (Appendix 6).
This notice gives you detailed information about Landfill Tax rules and your obligations.
Tax treaties and related documents between the UK and Israel.
Find out about the treatment of non-resident Capital Gains on direct and indirect disposals of interest land and property in the UK
Find a list of organisations approved and monitored by HMRC for Payroll Giving purposes.
How to tax a beneficial loan arrangement for a director or employee.
Agree the value of shares if you operate Enterprise Management Incentives or a Share Incentive Plan, or if you have Company Share Option Plans or Save As You Earn share schemes.
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
Find out if you’re an art market participant and need to register with HMRC under the money laundering regulations.
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Get guidance from HMRC if you're a tax agent or an adviser.
Use these maps to find Investment Zones in the UK, their outer boundaries and the tax sites within them.
Tax treaties and related documents between the UK and Norway.
Tax treaties and related documents between the UK and Romania.
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).