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 the schema and supporting documents for software developers who use Automatic Exchange of Information (AEOI).
Information on how and when to submit your Alcohol Duty return and pay Alcohol Duty including exemptions.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
Find out what income your community amateur sports club (CASC) needs to pay tax on
How to apply the new relief introduced by Finance Act (no 2) 2017
Find out about the foreign tax credit relief available against your capital gains.
Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.
Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.
Use the employers exemption form if you are an employer and want to apply for a bespoke or industry scale rate for reporting non-taxable expenses and benefits.
Register a new partner who is not an individual for Self Assessment, for example a company or trust, using form SA402.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Guidance on resolving questions of VAT liability in the education sector
Who must submit accounts in Inline eXtensible Business Reporting Language (iXBRL) format and who can choose to submit them as a PDF.
Find out how to calculate gains on foreign life insurance policies and make entries on your tax return.
Tax treaties and related documents between the UK and the Isle of Man.
Find out why you need to prepare for 1 April 2026 if you manufacture, import or store vaping products in the UK.
Setting out the general principles of how to report different benefits in kind (BiKs) in real time and how to apply those general principles to various specific situations.
Links to all of HMRC's detailed guidance and other information on GOV.UK about Making Tax Digital for Income Tax.
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
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).