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Rates, allowances and limits for Corporation Tax.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
If you complete a Self Assessment tax return, you must use it to tell HMRC about your student or postgraduate loan deductions.
Get help to classify textiles and which headings and codes to use.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
If you're an agent, find out how to get an agent code for the Corporation Tax or Self Assessment online services for agents.
Find out if you need to account for the reverse charge for buildings and construction services you supply.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Find out if your work qualifies as Research and Development (R&D) for tax purposes and avoid common mistakes.
When an Individual Savings Account (ISA) can be closed, and how to void or repair an ISA if you're an ISA manager.
Use Self Assessment software to help populate your Self Assessment tax return.
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.
Learn more about your responsibilities if you're running a small business including registration, tax returns, record keeping, tax bills and payments.
Use the Self Assessment helpsheet (HS325) to work out your other taxable income and include this in your tax return.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
Use the Self Assessment helpsheet to claim relief on dual residency, when there's a double taxation agreement between the UK and another country you live in.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
VAT registered businesses can use this list to determine if VAT can be reclaimed as input tax on particular makes and models of car derived vans and combi vans.
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