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
Check who's been granted a Climate Change Levy (CCL) utility direction for gas and electricity, so you can decide whether to charge CCL.
Find out how the HMRC Public Bodies Group can help with a tax issue if you're a public body.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).
Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.
The rules on subscriptions and how to repair a Junior ISA if you're an ISA manager.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
Find out what HMRC can do if you’re a tax adviser who is suspected of sanctionable conduct.
Learn more about your responsibilities as a company director.
A definition of tonnage tax, which types of ship qualify, how the tax is worked out and the rules it follows.
Orchestra Tax Relief
Tax treaties and related documents between the UK and Pakistan.
Get help to classify edible vegetables, roots, tubers, herbs, spices, fruit, nuts and peel for import and export.
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).