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 examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Find out if you qualify for the Seafarers' Earnings Deduction.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.
How to help prevent money laundering and terrorist financing if you’re an estate agency or property related business.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.
Use the Self Assessment helpsheet (HS325) to work out your other taxable income and include this in your tax return.
When an Individual Savings Account (ISA) can be closed, and how to void or repair an ISA if you're an ISA manager.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Tell HMRC about changes to your contact details and anti-money laundering supervision details as a tax agent.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out which property transactions are exempt from Stamp Duty Land Tax (SDLT).
How to register for the VAT Import One Stop Shop (IOSS) scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out about the type of losses your company can offset against profits in future accounting periods.
Find out about the calculation of the company car benefit charge.
Find out how to calculate your taxable profits.
Find out how to use the Online Agent Authorisation to get client authorisation for HMRC online services for agents.
Use these tables to manually calculate free pay for codes with the suffix L, M, N or T (not NT) and to work out additional pay for codes with prefix K.
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).