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 to work out and make PAYE deductions for employees who come to work in the UK.
Find out if you need to account for the reverse charge for buildings and construction services you supply.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Find out what vaping duty stamps are, how to purchase them, the digital processes and transitional arrangements.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
How to tax living accommodation given to employees.
Check if you must register for the Alcohol Wholesaler Registration Scheme (AWRS) to sell alcoholic products to another business.
How to complete supplementary pages CT600E and what information you need to include.
Choose how to pay Customs Duty, excise duties and VAT.
How to pay Pillar 2 top-up taxes, and how long it takes for your payment to reach HMRC.
Tables and instructions to work out the ‘basis amount’ for calculating the maximum income from capped drawdown pension funds.
Draft forms to help software developers design payroll software.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
See the Indexation Allowance rates for 2017, to calculate the chargeable gains of companies or organisations.
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).