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This direction sets out how a relevant person should keep their digital records for Making Tax Digital for Income Tax and what a digital record must include.
How to pay tax with deposits, get an up to date valuation of your certificate and check how much interest you have earned.
There are special rules for tax and National Insurance if you work in the oil and gas industry.
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 paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.
Tax treaties and related documents between the UK and Philippines.
Tax treaties and related documents between the UK and Nigeria.
Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.
This document is a policy explainer for the changes the government is making to rates of tax on property, savings and dividend income, which were announced at Budget 2025.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
How to calculate your client’s tax position if you are a tax agent acting on their behalf and they’ve been affected by the public service pensions remedy (known as McCloud).
If you're self-employed or in a partnership, use this calculator to work out your overlap relief figure for self-assessment for the 2023 to 2024 tax year.
Find out about the treatment of Capital Gains Tax during a period abroad.
Find out about tax reliefs on qualifying loans and alternative finance arrangements.
See examples of tax errors individual landlords letting out residential property in the UK or abroad make.
When you may need to make a change to your Self Assessment tax return for SEISS payments, and how to do it.
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
Find out who can be an ISA manager, how to apply and when to tell HMRC you'll stop being a manager.
How to deal with registered contact applications if you're an ISA manager.
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.
Do not include personal or financial information like your National Insurance number or credit card details.
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