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
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
Find out how you can get your import VAT certificates (C79).
How to pay taxes, penalties and enquiry settlements to HMRC if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.
The guide to VAT rules and procedures.
Check if you have to pay the higher rates of Stamp Duty Land Tax (SDLT) when you buy a residential property in England or Northern Ireland.
Check time limits and how to claim for your circumstances as an importer, agent or express operator. Use the Customs Declaration Service or form C285 as an individual.
You can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023 if your company’s profits are lower than £250,000.
Find out if you have to pay Stamp Duty Land Tax (SDLT) on transfers of land or property depending on type of transfer, your marital status and other factors.
How to manage a registered pension scheme if you're a scheme administrator.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
How to prepare for the closure of the online service to file your accounts and Company Tax Return.
Find out how to complete a stock transfer form and get it processed.
Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
UK businesses registered for VAT that are claiming a VAT refund in another country can ask HMRC for a certificate of status to confirm they are trading in the UK.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
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).