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 when you can zero rate books and other forms of printed matter.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out how to account for VAT on entertainment provided by your business.
If you’re an agent, use HMRC’s service dashboard to check current processing times and service levels for post and online requests.
How new long-term UK residence rules affect Inheritance Tax from 6 April 2025.
Work out what your allowances are and if you need to pay tax on your pension savings if you flexibly access your pension.
Find information on completing the UK property and other property sections of your Self Assessment tax return.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
How to use paper forms to set up agent authorisations to deal with HMRC.
Find out if you can claim under the merged R&D expenditure credit (RDEC) scheme or enhanced R&D intensive support (ERIS) for accounting periods beginning on or after 1 April 2024.
Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.
How to work out and claim Corporation Tax relief on trading losses.
Find the latest Climate Change Levy and Carbon Price Support rates for energy providers.
Check if you have to pay the Stamp Duty Land Tax (SDLT) surcharge from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the UK.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Use Self Assessment software to help populate your Self Assessment tax return.
Digital form for organisations and individuals to notify the Department for Education (DfE) of their bank account and payment details.
Find out how to apply for an exemption from Making Tax Digital for Income Tax.
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).