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 what is meant by a 'recognised stock exchange' and the legislation that applies.
Check the availability and any issues affecting the Help to Save service.
How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
Check if your company qualifies for Museums and Galleries Exhibition Tax Relief for Corporation Tax and what you can claim.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Find out about changes to the rules and extra checks you’ll need to make to see if you can still claim.
How to pay annual tax on enveloped dwellings (ATED) and related Capital Gains Tax, and how long it takes for your payment to reach HMRC.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
How to make an early payment to increase your available balance if you're close to exceeding your monthly duty deferment limit.
Check if your company qualifies for Corporation Tax Film Tax Relief and what you can claim.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
Find out about the treatment of non-resident Capital Gains on direct and indirect disposals of interest land and property in the UK
Find a list of organisations approved and monitored by HMRC for Payroll Giving purposes.
Find out if you’re an art market participant and need to register with HMRC under the money laundering regulations.
Get guidance from HMRC if you're a tax agent or an adviser.
Use the approved draft versions of the forms to help you create payroll software if you're a software developer.
Use this template (FAC-01) to send information about fees and commissions if you receive a statutory notice from HMRC.
Don’t 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).