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
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
How you could apply, disclose outstanding liabilities, and make payments for your offshore investments and assets in British Crown dependencies. The facilities have now closed for new applications.
Find out if you can claim Onward Supply Relief on goods you import into Northern Ireland for onward supply to the EU (VAT Notice 702/7).
Find out if you need to register as a contractor under the Construction Industry Scheme (CIS).
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
Use these procedures if you’re an employer or an employee and need to report end-of-year expenses and benefits.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
Find out the settlement opportunities for tax owed due to the Tax Tribunals and Court of Appeal finding that Eclipse Film Partners No 35 LLP was not trading.
If you're an energy producer, supplier or customer, check what records and accounts to keep to help you complete returns and claim any reliefs or exemptions.
The Northern Ireland Corporate Tax Office (NIrCTO) is part of HMRC, helping to promote corporate inward investment and local business expansion in Northern Ireland.
How qualifying recognised overseas pension schemes (QROPS) can lose their QROPS status and what former QROPS need to report.
How to pay Landfill Tax, and how long it takes for your payment to reach HMRC.
You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.
Check which ingredients to use to make cider or perry that qualifies for Cider Duty rates. If you use other ingredients, you must pay Wine Duty rates instead.
How to make sure you take reasonable care if you need to send tax returns and other documents to HMRC, and what happens if you do not.
Find out how to register for Corporation Tax if you are a non-UK resident company dealing in or developing UK land or property.
The VOA research programme supports and provides evidence for how we make, and evaluate, our policies.
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
Check the availability and any issues affecting the 'Send supporting documents for import and export declarations' service.
If you or your client are registered for Landfill Tax you'll need to send a return for each accounting period.
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).