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
Use Construction Industry Scheme (CIS) form CIS302 to register as a sole trader subcontractor, apply for gross payment status, or both.
Find out how sector-level CBAM rates are calculated under the CBAM rate methodology using illustrative rates and worked example.
How Local Housing Allowance rates are set and used to work out Housing Benefit.
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 about the Strengthened Reward Scheme for reporting serious tax avoidance or evasion and how to send a report.
Apply for a certificate to confirm you only pay UK National Insurance contributions when you're working in 2 or more countries in the UK, EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
Find out about the Statutory Residence Test (SRT) and how it may apply to your circumstances.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
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.
How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.
Find out about the foreign income and gains (FIG) regime which replaced the remittance basis on 6 April 2025.
Use this service to dispute an employer PAYE charge and ask HMRC for help to find the payroll error and fix the problem.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
If you interact with HMRC about someone else’s tax affairs and get paid for it, you must register with HMRC as a tax adviser.
Licensing authorities must confirm a tax check has been completed by applicants renewing taxi driver, private hire and scrap metal licences, or applying for a licence held with another authority.
Tax treaties and related documents between the UK and USA.
Find out if you need to update your VAT Return, make the correction online or tell HMRC in writing about errors.
Use the online form to send evidence to support your Child Benefit application, if you've been asked for it by 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).