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 who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
Find out how to apply for an exemption from Making Tax Digital for Income Tax.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
UK businesses registered for VAT that are claiming a VAT refund in another country can ask HMRC for a certificate of status to confirm they are trading in the UK.
Find out what information you need to send HMRC before you make a claim for R&D Corporation Tax relief.
Use Construction Industry Scheme (CIS) form CIS305 to register a company as a subcontractor, apply for gross payment status, or both.
Get a refund if you’ve made an overpayment on your PAYE bill for the current or a previous tax year.
Find out about which goods and services for disabled people and people aged 60 or over that you should apply zero or reduced rate VAT.
Find out about HMRC's data protection policy and procedures.
Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
Use this service to get a pension scheme member’s Guaranteed Minimum Pension (GMP) calculation.
How to pay Stamp Duty Land Tax, and how long it takes for your payment to reach HMRC.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Use P9X to find out which PAYE tax codes to change, how to change them and which codes to carry forward ready for the new tax year.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
How to amend your VAT records if you've made errors, correct errors on your VAT Return and claim a refund if you’ve wrongly accounted for VAT.
Find out about sending a Stamp Duty Land Tax (SDLT) return, late filing penalties, amending a return and applying for a refund.
Find out how your business tax account can help you manage all your business taxes online from one sign in.
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).