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 to account for the reverse charge for buildings and construction services you supply.
When and how to tell HMRC about new employment related securities (ERS) schemes.
Use your duty deferment account to delay paying most duties and import VAT.
Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Use the template or technical note to create your own template to tell HMRC of registered Enterprise Management Incentives (EMI) options.
Check if you can and how to apply for a repayment if you’re a non-residential purchaser of property in England and Northern Ireland.
Find out rates and allowances for pension schemes for the 2025 to 2026 tax year.
How to apply for or renew a Double Taxation Treaty Passport and how to tell HMRC about passported loans, for overseas lenders and UK borrowers.
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re converting an existing building into a dwelling.
Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.
Check if you must register for the Alcohol Wholesaler Registration Scheme (AWRS) to sell alcoholic products to another business.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Find out when and how to register for VAT.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Use this form to provide evidence to support your Company Tax Return if you're claiming creative industry tax reliefs for Corporation Tax.
Find the full rates of duty and calculation examples that apply if you make, import or hold beer, cider, spirits, wine or other fermented products.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
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).