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 if you need an agent services account (ASA), an agent reference number and advanced electronic signature to receive Income Tax or PAYE repayments for other people.
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 common areas of error when reporting the Apprenticeship Levy or claiming Employment Allowance.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Find draft forms that help software developers design payroll software.
Find out about how the Community Amateur Sports Club (CASC) scheme works and about reliefs you might be able to benefit from.
Use our form to complain against HMRC, the Valuation Office Agency, or the Adjudicator’s Office.
Check the availability and any issues affecting the Help to Save service.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Find out what the VAT EU refunds, Notification of Vehicle Arrivals (NOVA), EC Sales List services are, when to use those services and how to do it.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
Find out how to apply for approval to get an agent services account, if your agent business is based outside the UK.
This factsheet provides information about compliance checks.
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
Learn more about paying tax and record keeping for the Construction Industry Scheme if you're a contractor or subcontractor.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
How to pay Alcohol Duty if you are an approved alcoholic products producer, and how long it takes for your payment to reach HMRC.
Check the availability and any issues affecting the Simple Assessment payment plan service.
What to do if you disagree with an HMRC decision, and the sanctions for not following the rules.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
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).