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
Use this tool to estimate what registering for VAT might mean for your business.
Use the employers exemption form if you are an employer and want to apply for a bespoke or industry scale rate for reporting non-taxable expenses and benefits.
Find information about paying National Insurance contributions for company directors in current and previous tax years.
Find out which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Tax treaties and related documents between the UK and Luxembourg.
Use these tables to find out if an employee's period of sick absence links with a previous one.
Check the availability and any issues affecting the Corporation Tax online service.
Tax treaties and related documents between the UK and Japan.
Tax treaties and related documents between the UK and Sweden.
Find out how to reclaim Excise Duty on fuel used in making marine voyages if you're entitled to claim.
Find out how Income Tax is affected when an employee comes to work in the UK or leaves to work outside of the UK.
Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.
Check how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
Find out the effects of the law and regulations covering the introduction of the Alcohol Wholesaler Registration Scheme.
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.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
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).