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
Tell HMRC if you've left or intend to leave the UK and find out how to get relief or a repayment on UK Income Tax (P85).
Check a list of recent phone contacts from HMRC to help you decide if a phone call you've received is a scam.
How to check if you’ve paid the right amount of tax, if your pay is not what you expected.
Use form SA1 to register for Self Assessment for any reason other than self-employment.
Use form CA5403 to request a copy of your National Insurance number by post.
From 6 April 2026, the rules for paying voluntary National Insurance contributions for time spent working or living abroad are changing.
If you're an agent, use the online service to sign up your client for Making Tax Digital for Income Tax.
Find out how to file your accounts and Company Tax Return if you previously used the HMRC online service that closed on 31 March 2026.
What you need to do if you've submitted a declaration using the Customs Declaration Service and need to send supporting documents or respond to HMRC queries.
How to claim back tax that HMRC owes you on a small pension lump sum that you've received in the current tax year (P53).
How to pay taxes, penalties and enquiry settlements to HMRC if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Apply for a refund of the higher rates of Stamp Duty Land Tax (SDLT16) for additional properties if you sell what was previously your main home.
A Debt Relief Order (DRO) is a solution to deal with personal debts you cannot pay. It helps you make a fresh start (with some restrictions).
If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.
Ask HMRC to review your Tax-Free Childcare or free childcare for working parents application if you disagree with a decision that you are not eligible.
Use this online tool to help you find the right guidance and support if you owe money to HMRC for tax or penalties.
Find out how tax on dividend income and interest from savings is worked out by HMRC.
Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.
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).