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
This template is for charity shops to use to advise donors if the proceeds of sale under method A are more than £100.
Get help if you’re a tax agent or adviser who has clients with chargeable gains to declare on Company Tax Returns.
Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.
Guidance for voluntary and community sector organisations on how to apply for HMRC's funding grant for 2024 to 2027.
Information about developments relating to annual information return reporting requirements.
Check the availability and any issues affecting the Gambling Tax online service.
Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrange…
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on reducing an estate's value via subscription for shares in a new company and gifting shares to an employee succession trust to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements including creation and sale of pension obligations, to help you recognise abusive tax arrangements.
Tax treaties and related documents between the UK and Iran.
Guidance on why your account provider may ask you to provide information about yourself and your tax residence status.
This notice sets out the UK's requirements for the commercial movement of excise goods by a Registered Consignee.
This notice provides legal and technical guidance about reforms to Remote Gaming Duty (RGD) from 1 December 2014.
Find out about the procedures and conditions for remission of excise duty.
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.
Excise Movement and Control System (EMCS) error messages for software developers.
The government will shortly be launching a package of four related consultations on employee benefits in kind and expenses.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Terms of reference for the unapproved employee share schemes review. Other terms of reference are below.
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).