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
Guidance on the changes to the ‘generally accepted accounting practice’ (GAAP) used to prepare financial statements.
Tax treaties and related documents between the UK and Algeria.
Find out about Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.
Find out what to do when investors want to close or cancel their Lifetime ISA.
Learn more about Inheritance Tax, including how to value an estate, applying for probate and when to pay.
Apply to be an approved Lifetime Individual Savings Account (LISA) manager, or check the status of your application.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Check the availability and any issues affecting the Self Assessment payment plan service.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
Tax treaties and related documents between the UK and Guyana.
Guidance for letting agents and tenants on their obligations under the non-resident landlord (NRL) scheme.
Tax treaties and related documents between the UK and Kuwait.
Tax treaties and related documents between the UK and Antigua and Barbuda.
Use this spreadsheet to make an annual return of information to HMRC if you’re an Individual Savings Account (ISA) manager.
Tax treaties and related documents between the UK and Armenia.
Find out about changes to enveloped UK dwellings and related finance from 6 April 2017.
Complete the 'return of estate information' (form IHT205) for the year in which the person died, from 6 April 2004 to 31 August 2006, if the estate is not likely to pay Inheritance Tax.
If you’re a member or a legal personal representative of a member of a public pension scheme and not a judicial or local government scheme member, check how the public service pensions remedy (known as McCloud) could affect…
Report beneficial owners in a registered trust who may be at disproportionate risk of harm.
Use this guidance for support if you're a software developer working with the Self Assessment Online service.
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).