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
Welcome to the VOA Rent Officers Home Page.
Find out who can claim under the foreign income and gains (FIG) regime, what income and gains qualify, how to claim in Self Assessment, and the effect on your allowances.
This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.
Compile and submit AFT returns on the service and find out how to make payments, amend earlier returns or ask for payment refunds or reallocations.
First published during the 2019 to 2022 Johnson Conservative government
Rates of Stamp Duty on land transfers before December 2003
Outward processing is a procedure that allows goods to be temporarily exported from the UK for repair or processing and is used by private individuals and traders.
The rules on subscriptions and how to repair a Junior ISA if you're an ISA manager.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Checks you must make before you open an ISA for an investor.
Help on how to complete your spreadsheet return templates and send them to HM Revenue and Customs.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Use the online service to file your VAT21 and VAT100 forms if you're a government department, NHS trust or Royal Household.
Find out about the current rules for employee business travel and subsistence.
Find out how to decide the VAT place of supply for services in the oil and gas sector.
Notices made which have the force of law under the Taxation (Cross-border Trade) Act 2018.
Find out how to work out the taxable amount on your employment-related shares and securities.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax.
Find out about making a Company Tax Return, what you need to include and who needs to submit a return.
How to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
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).