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 tenants and letting agents in the UK pay tax on behalf of landlords abroad under the Non-resident Landlord (NRL) Scheme.
Use form NRL2 if you're a non-resident company landlord who wants to receive UK rental income without deduction of UK tax.
Tax treaties and related documents between the UK and Poland.
Tax treaties and related documents between the UK and Belgium.
Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.
Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.
Find out the total amount of certain Income Tax reliefs that can be used to reduce your total taxable income and complete your Self Assessment tax return.
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…
Tax treaties and related documents between the UK and Sweden.
Tax treaties and related documents between the UK and Singapore.
Tax treaties and related documents between the UK and Greece.
Check the availability and any issues affecting the Simple Assessment payment plan service.
Submit a report to HMRC if you're a 'relevant person’ and have identified a discrepancy with a trust as part of your money laundering obligations.
What information needs to be on ISA application forms if you're an ISA manager.
Find out if you need to create a unique user ID and password to submit your Self Assessment tax return using commercial software.
Tax treaties and related documents between the UK and Luxembourg.
Find out how the Conditional Exemption Tax Incentive scheme works and what may qualify for relief.
If your employer pays for your medical insurance you can check what information HMRC holds, or tell us if it starts, stops or changes.
Use the online service to update details of an estate, authorise an agent, or close an estate.
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).