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 about the VAT Import One Stop Shop (IOSS) scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
Ask HMRC for assurance on your Research and Development (R&D) tax relief claim, or particular areas of it, if you're a small or medium-sized enterprise.
If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
Use this online service to submit an Air Passenger Duty return (APD2).
Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
If you're a non-UK resident temporarily importing a vessel, check if you can get relief using Temporary Admission (TA) and the rules that apply while your yacht is under the TA procedure in the UK.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Tax treaties and related documents between the UK and Saudi Arabia.
Report subsidy awards for Climate Change Levy to HMRC, using our online form.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
What you need to do to cease an employment related securities scheme.
Find out about the terms and conditions for the Double Taxation Treaty Passport Scheme.
Find out more information on expenses, payments and benefits that are non-taxable.
How VAT affects travel agents and tour operators.
Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.
You'll need approval from HMRC to produce alcoholic products such as beer, cider, spirits, wine, and other fermented products in the UK.
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).