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 the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Details for OFSI General Licence INT/2025/8202932, Russian Oil Companies Wind Down General Licence
Use these road fuel charges from 1 May 2019 on your VAT return, to account for private consumption of fuel on a business vehicle.
This document provides draft versions of the main forms for the changes announced.
Find important updates for pension scheme administrators about the ending of contracting-out.
Details for OFSI General Licence INT/2025/6397444, Intershipping Services LLC Wind-down
An overview of the Customs Handling of Import and Export Freight (CHIEF) facilities for Imports.
Find out about Annual Subscription Limits, technical consultation on estates in administration, Lifetime ISAs and the ISA manager authorisation process.
Tax treaties and related documents between the UK and Sierra Leone.
Investigation into new and re-treaded tyres for buses or lorries, originating in the People’s Republic of China.
Check the availability and any issues affecting the Lottery Duty online service.
This treaty was presented to Parliament in October 2024.
Get guidance from HMRC if you're a tax agent or an adviser.
Newsletter 86 published by HM Revenue and Customs (HMRC) in April 2017 containing updates and guidance on pension schemes.
Information given by HM Revenue and Customs to tax agents when dishonest conduct may have happened.
This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered sch…
Find out important guidance and information for pension scheme administrators about the end of contracting-out.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
This Tax Information and Impact Note is about the measures to allow excise goods to be transported between the UK and EU after the end of the transition period.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
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).