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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.
Complete the 'return of estate information' (form IHT205) for the year in which the person died, from 1 September 2006 to 5 April 2011, if the estate is not likely to pay Inheritance Tax.
Find out what relief is available when transferring your business and assets in exchange for shares.
Check the availability and any issues affecting the Child Trust Fund (CTF) online service.
Find out how to value your farm stock for Self Assessment purposes.
How to pay a penalty charge if you have failed to register or maintain a trust, and how long it takes for your payment to reach HMRC.
Terms of reference for the tax reliefs review
Terms of reference for the taxation of pensioners review.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Tax treaties and related documents between the UK and Hungary.
Tax treaties and related documents between the UK and Iceland.
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.
Tax treaties and related documents between the UK and Jamaica.
Tax treaties and related documents between the UK and Azerbaijan.
Tax treaties and related documents between the UK and Bermuda.
Tax treaties and related documents between the UK and Albania.
The government will shortly be launching a package of four related consultations on employee benefits in kind and expenses.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Terms of reference for the unapproved employee share schemes review. Other terms of reference are below.
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.
Do not include personal or financial information like your National Insurance number or credit card details.
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