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
If you're a software developer, use the HMRC Developer Hub to learn about and integrate your applications with our RESTful APIs.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
Read Income Tax guidance for software developers working with payroll software.
Find out who has a requirement to correct, when a correction must be made and what the penalties are for non-compliance.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
Guidance for software developers on the IRmark.
Check the availability and any issues affecting the Simple Assessment payment plan service.
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.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Information for software developers to install and run the Local Test Service (LTS).
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
Check the availability and any issues affecting the Pay the High Income Child Benefit Charge through PAYE service.
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
This factsheet is about disputes during compliance checks.
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
Tell HMRC if a company wants to enter the qualifying asset holding company (QAHC) regime, make an information return or make other notifications.
Get guidance from HMRC if you're a tax agent or an adviser
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).