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
Tax treaties and related documents between the UK and United Arab Emirates.
Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.
Learn more about the support available to tax agents and advisers which will help you and your clients.
Find out what HMRC considers as good practice in relation to VAT accounting and compliance processes.
Use the Self Assessment helpsheet to claim relief on dual residency, when there's a double taxation agreement between the UK and another country you live in.
How to pay money laundering fees, and the time it takes for your payment to reach HMRC.
Find out how to spot signs of disguised renumeration tax avoidance on your payslip and get help and support.
Find out how to use the Online Agent Authorisation to get client authorisation for HMRC online services for agents.
If you’re in the UK and run a digital platform that lets users sell goods or services, check if you need to tell HMRC about sellers on your platform.
Use this guide to help you fill in the UK property pages of your Self Assessment tax return.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
See the Indexation Allowance rates for 2017, to calculate the chargeable gains of companies or organisations.
Find information on completing the other UK income section of your Self Assessment tax return.
Find out about imported hybrid mismatches and how to lower compliance risk and avoid common mistakes.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.
Use these tables to check your employee started with you in time to qualify for maternity pay.
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.
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
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).