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)
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Information to help tax agents and advisers find guidance, use HMRC's services and contact HMRC.
Find out how to account for VAT on entertainment provided by your business.
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out how to tell HMRC that a chargeable event has occurred, and Inheritance Tax is due on a gift or trust.
Find out about the different ways to make a voluntary disclosure to HMRC if you think you have not paid the correct amount of tax.
Find out how to report suspicious activity happening in an online account and keep your personal information safe from identity fraud.
Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.
Find out if you have to pay Income Tax when you get your pension.
Find out if you are an entitled relative and how to claim an estate from the Bona Vacantia Division.
Find out how to register to tell HMRC that you need to report Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
Rates, allowances and limits for National Insurance.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
Check if you meet the conditions to register with HMRC and interact on behalf of your clients.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
Use this form after a business has cancelled its VAT registration to tell HMRC about VAT you need to reclaim. You can also use this form where you are reclaiming VAT and have VAT due on goods sold to satisfy a debt.
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).