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 what records you need to keep as an excise warehousekeeper.
Learn more about the support available for Alcohol Duty.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
Tell HMRC you want to withdraw your Vaping Products Duty or Vaping Duty Stamps Scheme application.
Find out whether you'll be a Welsh taxpayer if you move to or from Wales, have more than one home or have no home.
If you buy and sell goods between Northern Ireland and the EU, find out how to use a margin scheme to account for VAT. (VAT Notice 718)
Find out how much Income Tax and National Insurance contributions to pay on sporting testimonial income.
Action to take when paying Adoption Pay in certain circumstances, including employee becomes sick, leaves, dies, is awarded a pay rise, or the child dies.
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcoholic products.
Use the Charities Online service to claim tax back on Gift Aid Small Donations Scheme donations GASDS.
What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.
Use form EXCISE102 to provide details of partners for registered consignees, certified consignees or tax representatives.
Use this service to tell HMRC you’ve deregistered from using the VAT Import One Stop Shop (IOSS) in an EU country or have changed your businesses details.
Find stock exchanges recognised solely for the purposes of the alternative finance investment bonds rules.
Employers and traders, HMRC may ask for a deposit or bond.
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.
Use these notes to help you make different notifications, including entering or exiting the regime, wind down periods and breach notifications.
Newsletter 156, published by HMRC in February 2024 to update stakeholders on the latest news for pension schemes.
Newsletter 166, published by HMRC in January 2025 to update stakeholders on the latest news for pension schemes.
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).