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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Find out how to work out and report the value of the estate to HMRC.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
Find out how and when to report suspicious activity to the National Crime Agency or HMRC.
Find out what to do if your agent asks you to authorise them through your business tax account.
Use these tables to manually work out your payroll, if you're an employer exempt from filing online.
Find out how to register for the Automatic Exchange of Information (AEOI) service if you're a financial institution.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
How to use the Non-Statutory Clearance Service offered by HMRC for all customers and their advisers.
Find out about the different types of HMRC penalties and how you can help your clients avoid them.
Verify the identity of an officer from HMRC or an HMRC collector if they contact you in person.
This factsheet contains information about the penalties HMRC may charge where there has been a failure to notify.
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 the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out if you can claim a Research and Development (R&D) tax credit for accounting periods beginning before 1 April 2024.
If you complete a Self Assessment tax return, you must use it to tell HMRC about your student or postgraduate loan deductions.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
This page sets out how HMRC will approach the central filing and exchange of the initial Pillar 2 Global Information Returns (GIRs).
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).