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 how to claim relief from Capital Gains Tax on disposal of shares to the trustees of an Employee Ownership Trust.
Check the availability and any issues affecting the E-PAYE for agents online service.
Tax treaties and related documents between the UK and Netherlands Antilles (Curacao,Sint Maarten and BES Islands).
Tax treaties and related documents between the UK and Mongolia.
Tax treaties and related documents between the UK and Monaco.
Recognise and reduce risk of money laundering if you are an art market participant.
Details for OFSI General licence - INT/2025/5810196, Syria humanitarian activity
Find information that will help you decide if you have taxable capital gains as a settlor of a non-resident trust.
Use these notes to help you make different notifications, including entering or exiting the regime, wind down periods and breach notifications.
Use C3 (2004) notes to help you complete forms C1 confirmation and C5 return of estate information if the deceased died on or after 1 November 2004 but before 1 September 2006.
Check the availability and any issues affecting the Manage your Vaping Products Duty online service.
Get guidance from HMRC if you're a tax agent or an adviser.
Find out about Agents Strategy and the digital services HM Revenue and Customs are introducing for agents.
This treaty was presented to Parliament in January 2014.
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
This factsheet contains information about when HMRC use third party information notices.
HM Revenue and Customs (HMRC) Indexation Allowance rates for 2016.
Find out how to calculate your expenses to complete your Self Assessment tax return for doctors and medical practitioners involved in a partnership.
How companies and syndicate managers use the Syndicated Loan Scheme to claim relief on loan interest.
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).