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 the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Tell HMRC if a company wants to enter the qualifying asset holding company (QAHC) regime, make an information return or make other notifications.
Find out how to pay all or some of your grant back, make a voluntary repayment or what you need to do if you have not paid your staff enough after claiming the grant.
Find out about the tax avoidance arrangements used by some umbrella companies.
Guidance on how to value a supply for VAT purposes.
Find out what information you will need to apply for Authorised Economic Operator status, including customs simplification status and security and safety status.
Newsletter 174, published by HMRC in October 2025 to update stakeholders on the latest news for pension schemes.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
Find out how to move your personal belongings from Great Britain to Northern Ireland.
Understand the rules on tax and National Insurance while you're working abroad so you pay the right amount in the right country.
Guidance relating to the taxation of activities by a film production company
Tax treaties and related documents between the UK and Azerbaijan.
This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.
Tax treaties and related documents between the UK and Malaysia.
Data Provisioning Service technical specifications for software developers, including tax code, student loan and generic notifications.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
How transit can help you move goods through customs and where you can use transit to move goods to.
How to tax company mobile phones given to employees.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Find out how to get an agent reference number for VAT, VAT Mini One Stop Shop (MOSS), NOVA or VAT EU Refunds for Agents.
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).