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
Use Construction Industry Scheme (CIS) form CIS304 to register a partnership as a subcontractor, apply for gross payment status, or both.
Check the availability and any issues affecting the online services for pension schemes.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Use the service to view or delete previous furlough claims. You can also find out how to check guidance for the scheme.
How to tax mileage allowance payments and passenger payments for employee business travel.
Find out how you can import tobacco products into the UK from countries inside and outside the EU.
Moving an individual's pension fund from one scheme to another and guarding against pension liberation.
Who must submit accounts in Inline eXtensible Business Reporting Language (iXBRL) format and who can choose to submit them as a PDF.
Find out how to work out the value of your property and get information about pre-return banding checks.
Find out if you can deduct some of the costs of running your company to work out its taxable profit.
Find out if you can register for VAT under the VAT registration scheme for racehorse owners.
Find out how the HMRC Public Bodies Group can help with a tax issue if you're a public body.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Find out which supplies of taxable commodities the full rates of Climate Change Levy do not apply to.
Tax treaties and related documents between the UK and Guernsey.
Tax treaties and related documents between the UK and Luxembourg.
Tax treaties and related documents between the UK and Pakistan.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out how Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
Use this service to ask the HMRC Mid-sized Business Customer Compliance Resolution Team (CCRT) or a temporary Customer Compliance Manager (tCCM) for help if you're a mid-sized business.
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).