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 out when you can expect to receive a reply from HMRC to a query or request you've made.
You can use the SC2 form to ask your employer for Statutory Sick Pay (SSP).
Fill in this checklist if you’re an employee starting a new job without a P45, so your employer can work out the tax code to use on your first pay.
If you manage one or more business taxes online, sign in to your business tax account to view your tax position and manage all your taxes from one place.
If you're a sole trader or landlord, use the online service to sign up for Making Tax Digital for Income Tax.
Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated.
Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
Check if you need to use Making Tax Digital for Income Tax to report your self-employment and property income.
If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.
Find and use tools and calculators that will help you work out your tax.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.
Find recognised commercial software suppliers and software you can use to file your Company Tax Return and any supplementary pages online.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
Use the PAYE tax calculator to work out how much Income Tax an employee needs to pay, in a pay period that is in the current tax year.
Use these road fuel charges from 1 May 2026 on your VAT return, to account for private consumption of fuel on a business vehicle.
What you need to do if you've submitted a declaration using the Customs Declaration Service and need to send supporting documents or respond to HMRC queries.
Find out what counts as qualifying income from self-employment and property when using Making Tax Digital for Income Tax.
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).