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
Tax treaties and related documents between the UK and Monaco.
Find guidance for businesses about HMRC's approach to civil measures to money laundering.
This document gives guidance on the disguised investment management fees legislation, introduced by Finance Bill 2015.
Find out the ISO country codes.
Tax treaties and related documents between the UK and Lithuania.
Get guidance from HMRC if you're a tax agent or an adviser
Find out about first time residential purchases with funds from a Lifetime Individual Savings Account (ISA) if you're a conveyancer.
Why assessments are issued and what to do if you receive one.
Corporation Tax guidance on derivative contracts, hedging arrangements and Disregard Regulations.
Guidance for trustees of relevant occupational defined contribution pension schemes. This guidance is effective from 1 October 2021.
This factsheet is about compliance checks into customs and international trade matters.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
This factsheet explains about checks on records and assets when HM Revenue and Customs visit a business premises.
Check the availability and any issues affecting the Business Help and Education Emails online service.
Charities repayments claims technical specifications for software developers.
Check the availability and any issues affecting the Calculate your public service pension adjustment service.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Make a transparency election for offshore collective investment vehicles.
Find out about ERS online service, annual returns, ceasing a scheme no longer operating or registered in error, net settlement reporting and Non-Statutory Clearance process.
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).