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 out about making a Company Tax Return, what you need to include and who needs to submit a return.
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
Newsletters published by HMRC, giving updates and guidance on Inheritance Tax and trusts.
Tax treaties and related documents between the UK and Romania.
Use the WTC8 guidance for advice and examples of how overpayments of tax credits can happen.
Use this guide to help you fill in the UK property pages of your Self Assessment tax return.
How to account for VAT on goods that you give away, exchange or offset.
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
Find out how to get a legally binding decision on the commodity code to use when importing into or exporting from Northern Ireland or the EU.
When it starts, how it works and how it can help your clients stay on top of their Income Tax.
How to plan your route and make declarations if your transit movement is starting in Great Britain.
Ask HMRC for assurance on your Research and Development (R&D) tax relief claim, or particular areas of it, if you're a small or medium-sized enterprise.
This customs technical handbook explains what customs warehousing is, which goods are eligible and the technical requirements for using the customs warehousing procedure.
Information about goods vehicle movement reference states.
Guidance on partial exemption and the Capital Goods Scheme
Newsletter 180, published by HMRC in April 2026 to update stakeholders on the latest news for pension schemes.
Tax treaties and related documents between the UK and Cyprus.
Find out important information about changes to the employment related securities (ERS) net settlement reporting requirements.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Find out about the benefits and facilities where special taxing rules apply.
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).