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Find out when investments can be withdrawn and how to close or void a Junior ISA.
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
Use this calculator to gross up an estate, when the will leaves ‘free of tax’ gifts and the residue is partly or completely exempt from Inheritance Tax.
Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Find out how to claim Income Tax relief under the Enterprise Investment Scheme.
Find out how tenants and letting agents in the UK pay tax on behalf of landlords abroad under the Non-resident Landlord (NRL) Scheme.
Check how your annual allowance could have been affected by the public service pensions remedy (also known as McCloud).
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
The government will maintain the income tax Personal Allowance and higher rate threshold and National Insurance contributions Upper Earnings Limit and Upper Profits Limit at their 2021-2022 levels up to and including 2025-20…
Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
How to add your client authorisations to your agent services account for Making Tax Digital for Income Tax and check which authorisations have already been added.
Use the online service or postal form CA8480 to apply for a refund of Class 2 National Insurance contributions.
Find out about double taxation agreements which are used to protect the government's taxing rights and attempts to avoid or evade tax.
Tax treaties and related documents between the UK and Poland.
If your employer pays for your medical insurance you can check what information HMRC holds, or tell us if it starts, stops or changes.
How to update your details online if your employee benefits like a company car or medical cover change and you think your tax code is wrong.
Woodlands may be eligible for certain tax reliefs and exemptions, depending on the type of woodland and its purpose.
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
Tax treaties and related documents between the UK and Singapore.
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).