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
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
How to add your client authorisations to your agent services account for Making Tax Digital for Income Tax and check which authorisations have already been added.
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Use the template or technical note to create your own template to tell HMRC of other non-tax advantaged shares and securities events.
Check if you can and how to apply for a repayment if you’re a non-residential purchaser of property in England and Northern Ireland.
Find out how to work out and report the value of the estate to HMRC.
Find out about the VAT liability of insurance transactions and insurance related services.
Before you sail to or from the UK, submit your voyage plan with details of your vessel, people and goods on board. Find out how to change or cancel your report.
Find out how to use the Online Agent Authorisation to get client authorisation for HMRC online services for agents.
Find out what transactions to include in the amount you use to work out Stamp Duty Land Tax (SDLT).
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Tax treaties and related documents between the UK and Italy.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out about Corporation Tax relief you can claim for costs on R&D if you’re a small and medium-sized enterprise with an accounting period that starts before 1 April 2024.
Find out if you need to pay Tobacco Products Duty if you make or import tobacco, how much it is and when you can suspend or defer payment.
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).