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
If you have manufactured or imported 10 or more tonnes of plastic packaging in the last 12 months, you may need to register for the tax.
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Find out which costs qualify for R&D Corporation Tax relief, if you want to claim for your project on your Company Tax Return.
Find out about the type of losses your company can offset against profits in future accounting periods.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Submit a full return if your company’s or group’s interest deductions and financing costs are restricted, or an abbreviated return if they are not.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Find out about the calculation of the company car benefit charge.
PAYE if your employees work abroad, including applying for exemption in the other country.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Find help with each question on the return and common reasons why your return may be rejected.
Find out if you can claim a Research and Development (R&D) tax credit for accounting periods beginning before 1 April 2024.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out rates and allowances for pension schemes for the 2025 to 2026 tax year.
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).