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
When and how to tell HMRC about new employment related securities (ERS) schemes.
Find out what you need to do to disincorporate a company and start running it yourself.
Find out when investments can be withdrawn and how to close or void a Junior ISA.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Tax treaties and related documents between the UK and Portugal.
Find out who should register for Corporation Tax as a non-UK incorporated or non-UK resident company.
This document is a policy explainer for the changes the government is making to rates of tax on property, savings and dividend income, which were announced at Budget 2025.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
Find out what to do if you need to pay back some or all of a SEISS grant.
The IVA protocol is a standard framework for dealing with straightforward consumer IVAs for providers and creditors.
How to update your details online if your employee benefits like a company car or medical cover change and you think your tax code is wrong.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re converting an existing building into a dwelling.
The circumstances when your Council Tax band might change, including alterations and similar properties in the area being rebanded.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Find out how to work out and report the value of the estate to HMRC.
Newsletter 173, published by HMRC in September 2025 to update stakeholders on the latest news for pension schemes.
Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
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).