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 if your company qualifies for Video Games Tax Relief for Corporation Tax and what you can claim.
Find out important information about the end of year employment related securities (ERS) filing window, dividend equivalents and Enterprise Management Incentives (EMI).
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
This manual has recently been restructured. A destination table showing the previous and new references is at PM100100 below.
Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994
Guidance on the UK prohibitions and restrictions for imports and exports.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Find out if you need an agent services account (ASA), an agent reference number and advanced electronic signature to receive Income Tax or PAYE repayments for other people.
What to do if you disagree with an HMRC decision, and the sanctions for not following the rules.
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
Find the tax type codes which identify the kinds of duty or tax to be paid or secured (Appendix 8).
Appeals, Reviews and Tribunals Guidance
The purpose of this guidance is to help you to determine: whether two (or more) apparently separate businesses are, in reality, a single entity and whether they have been separated artificially
See examples of tax errors individual landlords letting out residential property in the UK or abroad make.
Tax treaties and related documents between the UK and New Zealand.
Find out how to apply to HMRC for a refund of Class 3 National Insurance contributions.
Find out how to send parcels from Great Britain to private individuals in Northern Ireland.
Find out if your State Pension will be affected by the delay to National Insurance replacement credits for parents and carers, and how to tell HMRC.
Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
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).