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 about Double Taxation Relief and a list of territories with a double taxation treaty with the UK.
Newsletters published by HMRC, giving updates and guidance on Inheritance Tax and trusts.
Find the latest Climate Change Levy and Carbon Price Support rates for energy providers.
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 tax works on pensions, savings and additional income, before and after you retire.
Stamp Duty Land Tax (SDLT) has applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. From 1 April 2015 SDLT no longer appliest…
Find out if you’re an estate agency business who needs to register with HMRC under the money laundering regulations.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Check customs rules for private individuals who travel to the UK from another country in a pleasure craft
How main and supporting agents can help sole traders and landlords manage Making Tax Digital for Income Tax.
Find out if you can claim a Research and Development (R&D) tax credit for accounting periods beginning before 1 April 2024.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Tax treaties and related documents between the UK and Spain.
Notify HMRC of the specific nature of the land and property supplies you're making using form VAT5L.
Use the online service to sign up your client for Making Tax Digital for Income Tax if you’re an agent.
Find out how gifts are treated for Capital Gains Tax.
How to update your details online if the estimate of your income for the year is going to be more or less than expected.
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.
Find the interest rates that apply on late or early payments across all tax regimes.
Find out if you’re a high value dealer and need to register with HMRC under the money laundering regulations.
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).