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 treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Find out about Document Submission Protocol if you're a software developer.
Find draft forms that help software developers design payroll software.
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
If you import into or export from Great Britain you can apply to get a decision on the origin of your goods.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
Find out how to pay all or some of your grant back, make a voluntary repayment or what you need to do if you have not paid your staff enough after claiming the grant.
How to register and use the online Notification of Vehicle Arrivals (NOVA) service for agents.
Find out how to register for Corporation Tax if you are a non-UK resident company who has sold, gifted or transferred ownership of UK property or land.
Find out how to apply for authority to give an employee foreign tax credit relief if you're a UK employer and you send an employee to work abroad.
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
This factsheet tells you about corresponding with HMRC electronically using email or Dropbox, including the risks involved.
How to pay tax with deposits, get an up to date valuation of your certificate and check how much interest you have earned.
Find out what to do if you need to pay back some or all of a SEISS grant.
All information about Value Added Tax (VAT) that has 'force of law'.
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
A special edition of HMRC's monthly Agent Update, in preparation of sending your client's first quarterly update.
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).