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Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar Iceland, Liechtenstein, Norway, or Switzerland.
Tax treaties and related documents between the UK and Mexico.
Find out who can claim under the foreign income and gains (FIG) regime, what income and gains qualify, how to claim in Self Assessment, and the effect on your allowances.
Find information on completing the partnership section of your Self Assessment tax return.
Find out who can open a Lifetime ISA, what information Lifetime ISA managers need to apply, how people pay and claim government bonuses.
Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.
Find out how to work out the taxable amount on your employment-related shares and securities.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Find out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025.
There are special rules for tax and National Insurance if you work in the oil and gas industry.
Tax treaties and related documents between the UK and Finland.
Tax treaties and related documents between the UK and Philippines.
When and how to include overlap relief in your 2023 to 2024 tax return if you have transition profit.
Find out how you should manage Lifetime ISAs including payments, transfers and withdrawals.
Tax treaties and related documents between the UK and Indonesia.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Find out about the checks we carry out to make sure you're paying your workers at least the National Minimum Wage.
Tax treaties and related documents between the UK and Nigeria.
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