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
Tax treaties and related documents between the UK and Kosovo.
Tax treaties and related documents between the UK and Liechtenstein.
Tax treaties and related documents between the UK and Namibia.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
January 2025 newsletter to update stakeholders on the latest news for tax-free savings.
Use this helpsheet to work out Foreign Tax Credit Relief for Capital Gains and how to complete the Trust and Estate tax return.
Tax treaties and related documents between the UK and Turkmenistan.
Tax treaties and related documents between the UK and the USSR.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
Agent authorisation Self Assessment technical specifications for software developers.
Tax treaties and related documents between the UK and Anguilla.
Tax treaties and related documents between the UK and Antigua and Barbuda.
Tax treaties and related documents between the UK and Belarus.
Tax treaties and related documents between the UK and Botswana.
Tax treaties and related documents between the UK and Falkland Islands.
This guidance highlights the changes to the taxation of UK resident, non-domiciled and not ordinarily resident individuals who choose to be taxed on the remittance basis.
Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.
Tax treaties and related documents between the UK and Iran.
Find out about Junior ISA subscription limits, financial passporting for ISA managers, Lifetime ISAs, e-money wallets, annual returns and ISA manager approval.
Tax treaties and related documents between the UK and Mongolia.
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).