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
Additional June 2026 newsletter to update stakeholders on the latest news for tax-free savings.
Information relating to the 2019 independent review of the disguised remuneration loan charge.
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.
Get help if you’re a tax agent or adviser who has clients who must complete form IHT400 for Inheritance Tax on their tax returns.
Tax treaties and related documents between the UK and Andorra.
Check when you can include and remove life insurance policies from an investor's account if you're an ISA manager.
Find out about paying Income Tax and National Insurance contributions if you arrive in the UK but are still working for an employer in Ukraine.
Tax treaties and related documents between the UK and Peru.
Use this spreadsheet to make an annual return of information to HMRC if you’re an Individual Savings Account (ISA) manager.
Use this helpsheet to help you fill in your Self Assessment tax return when you get payments in kind from your employer.
Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.
Tax treaties and related documents between the UK and Ghana.
Tax treaties and related documents between the UK and Latvia.
Tax treaties and related documents between the UK and Barbados.
Tax treaties and related documents between the UK and Tunisia.
Find out the rules on paying tax on foreign income and about residency, domicile and the remittance basis in the HMRC6.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
Tax treaties and related documents between the UK and Russia.
Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.
Get help to declare on Self Assessment tax returns if you’re a tax agent or adviser who has clients with Capital Gains Tax for land and buildings.
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).