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
See the Indexation Allowance rates for 2017, to calculate the chargeable gains of companies or organisations.
Use form PSA1 or send an informal calculation to tell HMRC about the value of items included in your PAYE Settlement Agreement.
Calculate contributions for employees who must pay National Insurance for current and previous tax years.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.
Check if you must register for the Alcohol Wholesaler Registration Scheme (AWRS) to sell alcoholic products to another business.
How to tax living accommodation given to employees.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
What to do about tax and National Insurance if you pay an employee free of tax.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
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 how to register for Corporation Tax as a club, co-operative or other unincorporated association.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
VAT registered businesses can use this list to determine if VAT can be reclaimed as input tax on particular makes and models of car derived vans and combi vans.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
How transactions between connected companies should be priced for UK tax purposes.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
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).