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)
Find out how to value company benefits for your employees.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Tax treaties and related documents between the UK and Romania.
Tax treaties and related documents between the UK and the Isle of Man.
Check if your company qualifies for Museums and Galleries Exhibition Tax Relief for Corporation Tax and what you can claim.
Get certainty on how UK tax rules will apply to a major investment project before investment takes place.
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
Check how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Ask HMRC for assurance on particular areas of your Research and Development (R&D) tax relief claim, if you’re a small or medium-sized enterprise (SME).
How to report profit on your Self Assessment tax return from 2023 to 2024 if your accounting year does not end on or between 31 March to 5 April.
How to tell HMRC about an option to tax on land and buildings as part of cancelling your VAT registration.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
Newsletter 180, published by HMRC in April 2026 to update stakeholders on the latest news for pension schemes.
Check the availability and any issues affecting the digital platform reporting service.
If you believe you’ve overpaid tax, use the tool to tell you if an overpayment relief claim is the correct way for you to claim it back.
What Vaping Products Duty and the Vaping Duty Stamps Scheme are and how they will impact you or your business.
Tax treaties and related documents between the UK and Saudi Arabia.
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).