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 how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
Tax treaties and related documents between the UK and Greece.
This guidance will provide you with the necessary background to determine whether a supply is treated for VAT purposes as a supply of financial services, and whether that supply then falls to be exempt or taxable.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
Agree the value of shares if you operate Enterprise Management Incentives or a Share Incentive Plan, or if you have Company Share Option Plans or Save As You Earn share schemes.
Find draft forms that help software developers design payroll software.
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Tax treaties and related documents between the UK and Brazil.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Find out more information on expenses, payments and benefits that are non-taxable.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
Find out how to work out your Research and Development (R&D) tax relief for your Corporation Tax Company Tax Return.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Find out about first time residential purchases with funds from a Lifetime Individual Savings Account (ISA) if you’re a conveyancer.
If you're a pension scheme administrator find out how to apply to register a new pension scheme with HMRC or check the progress of submitted applications.
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).