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 about best practice approaches to transfer pricing to lower risk and avoid common mistakes.
This notice explains the VAT liability of certain financial services in the UK.
Find out how to work out your Research and Development (R&D) tax relief for your Corporation Tax Company Tax Return.
Find out what you need to do if you’re a contractor or subcontractor based outside the UK and do work covered by the Construction Industry Scheme (CIS).
Find out about the registered dealers in controlled oil (RDCO) scheme.
How to move, store and trade duty-suspended and duty-paid excise goods.
Find step-by-step help to install Basic PAYE Tools onto your computer and set up employer and employee details.
How your charity or not-for-profit organisation can check if a fundraising event qualifies for VAT exemption.
Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Find out if you or the people who work for you should be employed or self-employed for tax purposes while working in the hair and beauty industry.
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.
How to account for VAT on goods that you give away, exchange or offset.
Find recognised suppliers and software for the Construction Industry Scheme.
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).