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
How to work out and claim Corporation Tax relief on trading losses.
Learn more about paying tax and keeping records as a property landlord.
Use the online service to sign up your client for Making Tax Digital for Income Tax if you’re an agent.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Find out about what happens during an HMRC compliance check and the help you can get with the process.
How and when to use paper form VAT1 to register a new or existing business, or one you're taking over.
Use this form to work out Income Tax, interest, penalties and Class 4 National Insurance contributions for tax years ending 5 April 2010 to 5 April 2024.
Find out how to tell HMRC that a chargeable event has occurred, and Inheritance Tax is due on a gift or trust.
Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due.
Guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's business tax account.
Find out if you can claim under the merged scheme R&D expenditure credit (RDEC) and enhanced R&D intensive support (ERIS) for accounting periods beginning on or after 1 April 2024.
Find out which country’s VAT rules to use when supplying services abroad.
The circumstances when your Council Tax band might change, including alterations and similar properties in the area being rebanded.
Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
You must confirm you are aware of your tax responsibilities when you first apply for a taxi driver, private hire driver, private hire vehicle operator or scrap metal dealer licence.
Use the WTC8 guidance for advice and examples of how overpayments of tax credits can happen.
Find out how to apply for an exemption from Making Tax Digital for Income Tax if you think you are digitally excluded.
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).