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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
Find out what to do if goods you have temporarily exported or their ATA Carnet are lost or stolen.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find out if you need to register for VAT jointly or as an individual when you buy, let or develop land with another taxable person.
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary.
Use this service to make an entry notification to HMRC if you are an agent or organisation.
Submit an undertaking to HMRC covering the movement of Scotch Whisky outside of Scotland.
Self-report a company or partnership that did not prevent the facilitation of tax evasion if you’re their authorised representative.
Check the availability and any issues affecting this service.
Newsletter 169, published by HMRC in April 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 170, published by HMRC in May 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 174, published by HMRC in October 2025 to update stakeholders on the latest news for pension schemes.
Check the availability and any issues affecting the Pay the High Income Child Benefit Charge through PAYE service.
Use forms P11D and P11D Working Sheets (2021 to 2022) to help develop payroll software if you're a PAYE software developer.
Use this template to send details of members dividends if you receive a statutory notice from HMRC.
This newsletter published by HMRC in June 2025 is to update stakeholders on the latest news about the public service pensions remedy.
Tax treaties and related documents between the UK and Uruguay.
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).