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 Armenia.
Tax treaties and related documents between the UK and Brunei.
Tax treaties and related documents between the UK and Myanmar.
This introductory tax guide is intended for businesses looking at employee ownership for the first time, rather than professional advisers.
Tax treaties and related documents between the UK and Falkland Islands.
Tax treaties and related documents between the UK and Grenada.
Read an example heritage management plan and get detailed guidance on how to prepare one for conditional exemption.
This note provides further details of the proposals announced in the Summer Budget on 8 July 2015 for the main residence nil-rate band.
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 the Kyrgyz Republic.
Tax treaties and related documents between the UK and North Macedonia.
Tax treaties and related documents between the UK and Netherlands Antilles (Curacao,Sint Maarten and BES Islands).
Tax treaties and related documents between the UK and Papua New Guinea.
Guidance on taxation of earnings if you're working inside and outside the UK and claiming the remittance basis of taxation.
Guidance on identical returns for Self Assessment Online software developers.
Details of payees for vendors who wish to pay non-UK resident classical music artists.
Tax treaties and related documents between the UK and St Lucia.
January 2025 newsletter to update stakeholders on the latest news for tax-free savings.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Information on how to claim tax relief from employment and support additional HMRC messaging that can be shared.
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).