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
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
Find out how to pay if you are registered to pay Digital Services Tax.
Use this calculator to work out how to redeem the value of your expenditure credits and how much payable credit you can claim.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Check agent authorisation technical specifications if you are a software developer.
Get guidance from HMRC if you’re a tax agent or an adviser.
This factsheet provides information about checks relating to Excise Duty.
This factsheet explains why HMRC visits a premises to inspect excise goods and any items linked to those goods or relevant services.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
Find guidance for software developers working with the Corporation Tax online service.
Get help if you’re a tax agent or adviser who has clients who must complete Trust and Estate Tax Returns.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
Use forms P11D and P11D Working Sheets (2022 to 2023) to help develop payroll software if you're a PAYE software developer.
Details of the standard and higher rates of Insurance Premium Tax payable.
Use this technical documentation for trust and estate returns if you’re a software developer working with the Self Assessment online service.
This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
This factsheet contains information about failure to comply with Automatic Exchange of Information (AEOI) obligations.
Check the availability and any issues affecting the Customs Freight Simplified Procedures (CFSP) online service.
Don’t 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).