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
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
Find out what you need to do to disincorporate a company and start running it yourself.
Tax treaties and related documents between the UK and Norway.
Learn more about your responsibilities as a company director.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Tax treaties and related documents between the UK and Bulgaria.
This notice gives you detailed information about Landfill Tax rules and your obligations.
Tax treaties and related documents between the UK and Romania.
Enrol for the Manage your Alcohol Duty online service if you’re an approved alcoholic products producer.
Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
Find out about the UK tax relief you can get on contributions to overseas pension schemes and how to claim it.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Reclaim VAT you’ve paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
Use this form if HMRC has sent you a P11D(b) reminder letter and you have not awarded taxable benefits and expenses to employees.
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Agree the value of shares if you operate Enterprise Management Incentives or a Share Incentive Plan, or if you have Company Share Option Plans or Save As You Earn share schemes.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
How VAT affects travel agents and tour operators.
If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
If you're an electricity producer or energy supplier, check if you should register, send returns and pay the levy. Also, find out how to change or cancel a registration.
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).