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Find out if you need to pay Capital Gains Tax on gains you make when you sell, exchange or give away cryptoasset tokens (like bitcoin, XRP or ether).
Find out what the Self Assessment for Agents online service is for, what you can do in the service and how to do it.
How to update your details online if you have started with a new employer and you think your tax code is wrong.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Find a list of offshore funds that have applied for and been approved as reporting funds.
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
Find out how to contact HMRC to get help and support.
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Find out about the Rent a Room Scheme if you're a trader, owner occupier or tenant.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Find out about the Statutory Residence Test (SRT) and how it may apply to your circumstances.
Rates and allowances for travel including mileage and fuel allowances.
Find out about the foreign income and gains (FIG) regime which replaced the remittance basis on 6 April 2025.
Find out how to register for the Automatic Exchange of Information (AEOI) service if you're a financial institution.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
How to account for VAT on vehicles and fuel you use for your business.
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
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