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 how to tell HMRC that a chargeable event has occurred, and Inheritance Tax is due on a gift or trust.
Check the availability and any issues affecting the PAYE online service.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Find out how to register with HMRC if you run a digital platform.
Find out about what happens during an HMRC compliance check and the help you can get with the process.
This factsheet contains information about the penalties HMRC may charge where there has been a failure to notify.
Find out if you can claim under the merged R&D expenditure credit (RDEC) scheme or enhanced R&D intensive support (ERIS) for accounting periods beginning on or after 1 April 2024.
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.
OFSI report of penalty for breach of financial sanctions
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
How to claim a VAT refund in the UK if you're established outside the UK.
Find out if you’re an estate agency business who needs to register with HMRC under the money laundering regulations.
How to work out and claim Corporation Tax relief on trading losses.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
Details you need to give to digital platforms when selling goods or services in the UK.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
Find out if you can get VAT relief if you're having building work done in your home related to your disability.
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).