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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
This technical note is about planned new legislation to support HMRC’s use of automated processes.
This treaty was presented to Parliament in January 2017.
This treaty was presented to Parliament in January 2015.
This treaty was presented to Parliament in July 2016.
This treaty was presented to Parliament in June 2015.
Tax treaties and related documents between the UK and Tuvalu.
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Tax treaties and related documents between the UK and Turkmenistan.
This Tax Information and Impact Note is about the measures to allow excise goods to be transported between the UK and EU after the end of the transition period.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
This documents explains the arrangements between the Welsh Government and DWP on applying Welsh rates of Income Tax for benefit claims.
This treaty was presented to Parliament in January 2020.
This treaty was presented to Parliament in October 2024.
This treaty was presented to Parliament in April 2026.
This treaty was presented to Parliament in April 2023.
This notice explains the duty placed upon tobacco manufacturers to avoid facilitating smuggling.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
Check the availability and any issues affecting the get access to the Manage your Alcohol Duty online service.
This template is for charity shops to tell donors if the proceeds of sale under method A are more than £100 and they make more sales.
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.
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).