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)
Tax treaties and related documents between the UK and Iceland.
Tax treaties and related documents between the UK and Montenegro.
Find out how to send annual returns if you're an ISA manager.
Tax treaties and related documents between the UK and Azerbaijan.
Check the availability and any issues affecting the Child Trust Fund (CTF) online service.
Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
If you have pension lifetime allowance protection or have had a benefit crystallisation event, check if the public service pensions remedy (known as McCloud) has affected these.
Find out what you should include in a heritage management plan, who to consult and the approval process for conditionally exempt properties.
If you're a Lifetime ISA manager, find out when you need to calculate withdrawal charges, how much it will be and what happens if an investor appeals a charge.
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.
Tax treaties and related documents between the UK and Uganda.
Tax treaties and related documents between the UK, Trinidad and Tobago.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Tax treaties and related documents between the UK and Swaziland.
Get help if you’re a tax agent or adviser who has clients with business profits to declare on Self Assessment and Company Tax Returns.
Check the availability and any issues affecting the Inheritance Tax online service.
Use C3 (2004) notes to help you complete forms C1 confirmation and C5 return of estate information if the deceased died on or after 1 November 2004 but before 1 September 2006.
Tax treaties and related documents between the UK and Algeria.
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).