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
Use Construction Industry Scheme (CIS) form CIS305 to register a company as a subcontractor, apply for gross payment status, or both.
Find out if a business has registered with HMRC under the money laundering regulations and report them if they have not.
Find out about the changes to Statutory Sick Pay, when they'll be introduced and what to do when a sickness absence starts before and ends on or after 6 April 2026.
Find out how to sign up to Tax-Free Childcare and get a childcare provider account to receive payments from parents using Tax-Free Childcare.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
Guidance for sole traders, landlords, and agents about how to use HMRC's new way to do Self Assessment.
Find out how your business tax account can help you manage all your business taxes online from one sign in.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Ask HMRC to review your Tax-Free Childcare or free childcare for working parents application if you disagree with a decision that you are not eligible.
Find out what to do if you are a carrier and need to check if a goods movement reference is valid and if goods can be moved when using the Goods Vehicle Movement Service.
You can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023 if your company’s profits are lower than £250,000.
Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.
Use this service to get a pension scheme member’s Guaranteed Minimum Pension (GMP) calculation.
Use this form to apply to pay voluntary Class 3 National Insurance contributions if you've received a letter from HMRC.
Check if you can get an exemption from Making Tax Digital for Income Tax and how it applies.
Register for Self Assessment and Class 2 National Insurance when you've joined a partnership using form SA401.
How to pay what you owe if you've used the Customs Declaration Service to tell HMRC you've imported goods into the UK.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
Find a list of offshore funds that have applied for and been approved as reporting funds.
Submit individual Gift Aid donations, aggregated donations and claims for sponsored events using Charities Online.
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).