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 HMRC's graduate recruitment programme, the selection process, and how to apply for the 2024 programme.
Forms P60 (2026 to 2027) for PAYE software developers.
Find the location codes for the UN/LOCODE to be used in Data Elements 4/1 and 5/23 when using the Customs Declaration Service (Appendix 16I).
Information about NATO form 302.
Check if your company qualifies for Museums and Galleries Exhibition Tax Relief for Corporation Tax and what you can claim.
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Complete the 'return of estate information' (form IHT205) for the year in which the person died, on or before 5 April 2002, if the estate is not likely to pay Inheritance Tax.
Find out how to get an agent reference number for VAT, VAT Mini One Stop Shop (MOSS), NOVA or VAT EU Refunds for Agents.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
How to complete supplementary pages CT600A and what information you need to include.
Check if an investor qualifies for an ISA and what to do when an investor dies.
Tax treaties and related documents between the UK and the Isle of Man.
Tax treaties and related documents between the UK and Pakistan.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Guidance on the recent change to how Houses in Multiple Occupation (HMOs) are valued for Council Tax in England.
How to work out National Insurance contributions if your employee has more than 1 job.
Information on how customers can contact us.
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).