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 the approved draft versions of the forms to help you create payroll software if you're a software developer.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Find out who can use, and how to apply to join the Agricultural Flat Rate Scheme.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
Rates, allowances and limits for Corporation Tax.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
VAT registered businesses can use this list to determine if VAT can be reclaimed as input tax on particular makes and models of car derived vans and combi vans.
Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.
Use your duty deferment account to delay paying most duties and import VAT.
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Check customs rules for private individuals who travel to the UK from another country in a pleasure craft
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
How to tax living accommodation given to employees.
Tax treaties and related documents between the UK and Switzerland.
How to apply to HMRC for statutory clearances for transactions, and information to provide in your application.
Tables and instructions to work out the ‘basis amount’ for calculating the maximum income from capped drawdown pension funds.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
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).