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
How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find the latest Climate Change Levy and Carbon Price Support rates for energy providers.
Tax treaties and related documents between the UK and Spain.
Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.
PAYE if your employees work abroad, including applying for exemption in the other country.
Find out rates and allowances for pension schemes for the 2025 to 2026 tax year.
Tax treaties and related documents between the UK and France.
Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.
Find out about the calculation of the company car benefit charge.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out about more information for the use of pooled cars or vans.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
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).