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Use these booklets to manually calculate contributions for employees who must pay National Insurance.
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Guidance for Child Trust Fund (CTF) providers on how to operate a Child Trust Fund scheme.
Find out how to send annual returns if you're an ISA manager.
Learn more about Inheritance Tax, including how to value an estate, applying for probate and when to pay.
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Guidance for ISA managers about how to operate the Junior ISAs scheme rules.
Find out about the treatment of debts, loans and securities for Capital Gains Tax.
Tax treaties and related documents between the UK and Monaco.
Find out how gains and income arising to UK investors from an interest in an offshore fund are taxed.
Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.
If you have pension lifetime allowance protection or have had a benefit crystallisation event, check if the public service pensions remedy (known as McCloud) has affected these.
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.
Find out how to value your farm stock for Self Assessment purposes.
Find out what you should include in a heritage management plan, who to consult and the approval process for conditionally exempt properties.
Find out how to fill in the Partnership Tax Return for partnerships that operate partly overseas or where one or more partners are not resident in the UK.
Find out about Child Benefit rules if you're coming to the UK from abroad or leaving the UK.
Tax treaties and related documents between the UK and Estonia.
Tax treaties and related documents between the UK and Kuwait.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Don’t include personal or financial information like your National Insurance number or credit card details.
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