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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
Submit an Event Report to HMRC to declare that a scheme has ceased to exist.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
How to get relief from excise duty on oil used in certain ways using the Industrial Relief Scheme, also known as the Tied Oils Scheme.
Find out how to contact HMRC if you're a large business.
This notice gives you detailed information about Landfill Tax rules and your obligations.
Find out about the current rules for employee business travel and subsistence.
Learn more about off-payroll working rules, often known as IR35.
Check if your company qualifies for Corporation Tax Orchestra Tax Relief and what you can claim.
Use form VAT600AA if you're already registered for VAT and want to join the Annual Accounting Scheme.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA).
Find what to do about Land Transaction Tax when you buy land and property in Wales from 1 April 2018.
If you're an electricity producer or energy supplier, check if you should register, send returns and pay the levy. Also, find out how to change or cancel a registration.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
How to report a fund or asset transfer to a qualifying recognised overseas pension scheme (QROPS) to HMRC using the managing pension schemes service.
Check the Temporary Admission document for goods that can benefit from Customs Duty reliefs.
Do not 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).