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
How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
Guidance on the domestic reverse charge for building and construction services (construction reverse charge) which is a measure designed to counter criminal attacks on the UK VAT system.
Find the 4-digit to 3-digit procedure to additional procedure code correlation matrix for making import declarations on the Customs Declaration Service (CDS).
Find the currency codes to be used with Data Element (DE) 4/10 of the Customs Declaration Service (Appendix 11).
Check the availability and any issues affecting the excise movement and control system (EMCS) online service.
Guidance for software developers on the IRmark.
Find out about the checks we carry out to make sure you're paying your workers at least the National Minimum Wage.
Newsletter 175, published by HMRC in November 2025 to update stakeholders on the latest news for pension schemes.
Check the availability and any issues affecting the Simple Assessment payment plan service.
Explanatory notes and particulars (data) for the Export Accompanying Document.
When you may need to make a change to your Self Assessment tax return for SEISS payments, and how to do it.
Find out who Landfill Tax applies to and how you can register or change your registration details.
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.
How to apply for a reduced rate of withholding tax, and work out the tax due on worldwide earnings.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
Information about Supplementary Declarations (SDs).
Find out what rights and obligations you can transfer, if you can transfer or receive them and what to do after authorisation.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Use these road fuel charges from 1 May 2023 on your VAT return, to account for private consumption of fuel on a business vehicle.
Information for software developers to install and run the Local Test Service (LTS).
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).