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
Check if your company qualifies for Corporation Tax Orchestra Tax Relief and what you can claim.
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Find out about the requirements for pension scheme administrators, insurance companies, members and employers and how to report them to HMRC.
How to pay import VAT for goods sent or carried from Great Britain to Northern Ireland if you’re an individual or a business that is not registered for VAT.
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
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.
Find out about different rules for entitlement for some employment types like agency workers, directors and educational workers.
Apply to HMRC to make changes to an approval for existing warehousekeepers.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.
Enrol for the Manage your Vaping Products Duty online service if you’re an approved vaping products manufacturer.
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Use the approved draft versions of the forms to help you create payroll software if you're a software developer.
What Vaping Products Duty and the Vaping Duty Stamps Scheme are and how they will affect you or your business.
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).