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
Check the availability and any issues affecting the Corporation Tax online service.
Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.
If you’re a UK agency or business placing or using temporary labour, find out what you can do to reduce your risk of using a non-compliant umbrella company.
Find out how to make sure that data entered into the Customs Declaration Service (CDS) is matched correctly with the Border Trade Matching Service (BTMS), formerly Automatic Licence Verification System (ALVS).
Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.
Find out how to register for Corporation Tax if you are a non-UK resident company who has sold, gifted or transferred ownership of UK property or land.
Guidance on the meaning of business for VAT purposes and how it applies in the operation of the tax
Find out what seller information you need to collect and verify as part of your due diligence as a reporting platform operator.
Form A is used to give proof of origin for goods being imported from countries covered by the Developing Countries Trading Scheme.
Use the online service to update details of an estate, authorise an agent, or close an estate.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
Find out about the treatment of non-resident Capital Gains on direct and indirect disposals of interest land and property in the UK
Use the approved draft versions of the forms to help you create payroll software if you're a software developer.
Rules for moving goods between the UK and EU under the Trade and Cooperation Agreement.
An explanation of how certain types of income from savings and investments are taxed
How your charity or not-for-profit organisation can check if a fundraising event qualifies for VAT exemption.
Tax treaties and related documents between the UK and Luxembourg.
Use the general anti-abuse rule (GAAR) guidance to help you recognise abusive tax arrangements and the process for counteracting them.
Check if your company qualifies for Video Games Expenditure Credits for Corporation Tax and what you can claim.
Register with HMRC if you're planning to complete origin declarations for exports under the UK-India Free Trade Agreement.
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).