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 a list of offshore funds that have applied for and been approved as reporting funds.
Draft interim guidance and legislation to aid preparation for reporting benefits in kind (BiKs) and expenses in real time, through payroll software, from April 2027.
Find out about paying National Insurance contributions to the UK and getting benefits when abroad.
Use Construction Industry Scheme (CIS) form CIS302 to register as a sole trader subcontractor, apply for gross payment status, or both.
Use this online service to make or manage a declaration of goods being exported from Great Britain (England, Scotland and Wales) to a country outside the UK.
Find out how to contact HMRC to get help and support.
Find out how to get copies of your duty deferment statements.
This guide explains when a home can be removed from the Council Tax list, for example, if it’s derelict, being rebuilt, demolished, or now used for business. It also covers why homes undergoing routine repairs cannot be remo…
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.
Work out how much annual allowance you get for your pension savings for 2016 to 2017 and each later tax year.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
Find out what commercial software is available to report Domestic Top-up Tax and Multinational Top-up Tax.
HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpreta…
Learn more about getting started with Self Assessment including registration, tax returns, tax bills and payments.
Use this form if HMRC has sent you a P11D(b) reminder letter and you have not awarded taxable benefits and expenses to employees.
Apply for a certificate to confirm that you only need to pay UK National Insurance contributions if you're a self-employed individual working temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Swi…
Stamp Duty Land Tax rates for certain corporate bodies.
Find out which taxes you might need to register for as a sole trader and the rules you'll need to follow.
How to pay your Stamp Duty, and how long it takes for your payment to reach HMRC.
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).