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 who pays Landfill Tax on material at unauthorised sites.
Find out who Landfill Tax applies to and how you can register or change your registration details.
Find out about the temporary reduction in the Lifetime ISA (LISA) withdrawal charge from 6 March 2020 to 5 April 2021
How businesses can get a rebate of duty on light oil used as a furnace fuel.
Records you must keep if you’re liable for Cider Duty.
How to register as an intermediary for the VAT Import One Stop Shop (IOSS) scheme to report and pay the VAT due to HMRC on behalf of your client.
Find out what you'll need and how to register to tell HMRC about a cross-border arrangement under the Mandatory Disclosure Rules (MDR).
When employers can claim tax relief on their contributions to an employee’s overseas pensions scheme.
How to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC.
Find out how to pay if you are registered to pay Digital Services Tax.
Find out about temporary changes to the destruction of spoilt beer, cider, wine or made-wine if you're a brewer, cider producer, wine maker or publican.
How to use the Mutual Agreement Procedure (MAP) if you believe your company is not being taxed in accordance with a double taxation agreement.
Find out how different circumstances can affect how you work out your employee's entitlement and what you pay them.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Find out about changes to Company Share Option Plan (CSOP) end of year return template and Enterprise Management Incentives (EMI) notification deadlines from 6 April 2024, and annual filing deadline reminders.
Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.
Use these procedures if you’re an employer or an employee and need to report end-of-year expenses and benefits.
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
Some employment types like agency workers, directors and educational workers, have different rules for entitlements.
Use this service to send accounting period information to HMRC if you are an agent or organisation.
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).