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
Find out if you need to account for the reverse charge for buildings and construction services you supply.
Tax treaties and related documents between the UK and Switzerland.
Calculate contributions for employees who must pay National Insurance for current and previous tax years.
Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.
Find out how you should enter chargeable event gains from UK life insurance policies on your Self Assessment tax return.
Find out what income you need to include when working out your tax credits.
Use the Annual Tax on Enveloped Dwellings (ATED) service to submit your returns online.
Payments made outside the tax rules are classed as unauthorised and tax charges are payable.
Find out when investments can be withdrawn and how to close or void a Junior ISA.
Check if you must register for the Alcohol Wholesaler Registration Scheme (AWRS) to sell alcoholic products to another business.
Tax treaties and related documents between the UK and the Netherlands.
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
It is your responsibility to make sure you can access enough money to pay for all your costs and to avoid getting into financial difficulties abroad.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
Choose how to pay Customs Duty, excise duties and VAT.
What you need to do to apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme.
This manual gives you information and guidance so that you can work out whether input tax can be claimed.
Tax treaties and related documents between the UK and Portugal.
How VAT applies if you give or get sponsorship.
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).