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 protect your sign in details and reduce the risk of fraud when using HMRC online services.
How to make sure you take reasonable care if you need to send tax returns and other documents to HMRC, and what happens if you do not.
Find out how to pay all or some of your grant back, make a voluntary repayment or what you need to do if you have not paid your staff enough after claiming the grant.
Find HMRC payroll test data for software developers.
Get help if you’re a tax agent or adviser who has clients with directors' loan accounts to declare on Company Tax Returns.
The PAYE internet submissions, expenses and benefits schema and supporting documents for PAYE software developers.
Information for software developers to install and run the Local Test Service (LTS).
Find out about HMRC's criminal investigation policy powers and safeguards.
Find out how to report foreign tax credit relief and complete your return if you're an employer.
This factsheet tells you about HMRC's examination of your electronic records as part of their compliance check.
Find out how to apply for authority to give an employee foreign tax credit relief if you're a UK employer and you send an employee to work abroad.
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
How to pay the Soft Drinks Industry Levy, Soft Drinks Industry Levy penalty, or claim a levy credit.
If you import goods from the EU to Great Britain, from 31 January 2025 you will need to submit a safety and security declaration.
Student loans collections specification for payroll software developers.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
Guidance for ISA managers about how to operate the Junior ISAs scheme rules.
Find out how a non-UK resident company trading in the UK through a dependent agent permanent establishment (DAPE) would register for Corporation Tax.
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
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).