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
How to complete supplementary pages CT600M and what information you need to include.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
How to tell HMRC if you’re an insolvency practitioner for Climate Change Levy purposes, where to send final returns and how to cancel the registration.
Complete the 'return of estate information' (form IHT205) for the year in which the person died, from 6 April 2003 to 5 April 2004, if the estate is not likely to pay Inheritance Tax.
Use the Occasional Operator Scheme to report and pay Air Passenger Duty if you operate less than 12 flights a year.
How to report poor service standards in Research and Development (R&D) tax relief claims if you’re an agent.
How to work out the dilution ratio of your drink, and what records you need to keep about the dilution ratio for the Soft Drinks Industry Levy.
Find out how much you'll need to pay if Digital Services Tax applies to your business.
Find out when to use the zero rate of VAT when supplying machine tools that stay in the UK but are used to manufacture goods for export.
How to report to HMRC if an organisation becomes insolvent for Plastic Packaging Tax purposes, send any final returns and deregister.
Cancel an organisation or individual's registration for the Economic Crime Levy and send any final returns to HMRC, if they've become insolvent.
What you need to do if you transport or transload tobacco products in the UK.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
Check the availability and any issues affecting the Register for Digital Services Tax and change your details service.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
This newsletter published by HMRC in June 2025 is to update stakeholders on the latest news about the public service pensions remedy.
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
Guidance for letting agents and tenants on their obligations under the non-resident landlord (NRL) scheme.
Approved promoters, agents and merchandisers in the middleman scheme for non-resident rock and pop entertainers.
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).