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Use this tool to work out how to apportion the £2.5 million allowance across property that qualifies for 100% agricultural relief or 100% business relief.
Tax treaties and related documents between the UK and Guernsey.
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
Tax treaties and related documents between the UK and Norway.
Tax treaties and related documents between the UK and Turkey.
Find out how to claim Income Tax and Capital Gains Tax reliefs if you invest in Seed Enterprise Investment Schemes.
This quarterly update direction sets out the information that a relevant person should send to HMRC quarterly using Making Tax Digital-compatible software.
Tax treaties and related documents between the UK and Malta.
Check if an investor qualifies for an ISA and what to do when an investor dies.
Tax treaties and related documents between the UK and Romania.
Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.
Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.
Find out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025.
How to manage an ISA scheme and the rules you need to follow.
Find information on completing the partnership section of your Self Assessment tax return.
Use this spreadsheet to make an annual return of information to HMRC if you’re an Individual Savings Account (ISA) manager.
Find out who can claim under the foreign income and gains (FIG) regime, what income and gains qualify, how to claim in Self Assessment, and the effect on your allowances.
Find out what a Junior ISA is and how to manage applications.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
This direction sets out how a relevant person should keep their digital records for Making Tax Digital for Income Tax and what a digital record must include.
Do not include personal or financial information like your National Insurance number or credit card details.
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