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
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
How the Valuation Office Agency calculates your rateable value for business rates.
Ask HMRC to confirm you only pay UK National Insurance contributions whilst working in a country which has a social security agreement, also known as a reciprocal agreement with the UK.
How to use paper forms to set up agent authorisations to deal with HMRC.
Find out about the compliance checks process and the help you or your client (if you're a tax agent) can get, during and after the checks.
Use these tables to manually calculate free pay for codes with the suffix L, M, N or T (not NT) and to work out additional pay for codes with prefix K.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
Use form VAT50/51 to apply to register a VAT group.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Newsletter 169, published by HMRC in April 2025 to update stakeholders on the latest news for pension schemes.
Use the online service to sign up your client for Making Tax Digital for Income Tax if you’re an agent.
Calculate contributions for employees who must pay National Insurance for current and previous tax years.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
Find out how to work out and make PAYE deductions for employees who come to work in the UK.
Call, chat or write to HMRC about Self Assessment or PAYE if you’re authorised to act as an agent or tax adviser for your client.
Register for or sign into the Secure Data Exchange Service (SDES) to transfer data to and from HMRC.
Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Find out if your proposal to raise investments could qualify for a venture capital scheme and what you need to apply for advance assurance.
Learn more about paying tax and keeping records as a property landlord.
Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.
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).