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 Brunei.
Child Trust Fund (CTF) and Junior Individual Savings Account (ISA) information for carers and adoptive parents of children.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
This treaty was presented to Parliament in February 2013.
Tax treaties and related documents between the UK and Fiji.
Guidance on changes to the remittance basis.
This note contains final guidance for a new Income Tax relief for irrecoverable peer-to-peer loans to help people understand how to apply this tax relief.
Find tax treaties and related documents between the UK and Lesotho.
Tax treaties and related documents between the UK and Ivory Coast.
Tax treaties and related documents between the UK and Malawi.
Tax treaties and related documents between the UK and Netherlands Antilles (Curacao,Sint Maarten and BES Islands).
Guidance for letting agents and tenants on their obligations under the non-resident landlord (NRL) scheme.
Tax treaties and related documents between the UK and Papua New Guinea.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
Returns technical specifications for Self Assessment Online software developers.
Tax treaties and related documents between the UK and St Lucia.
This overview highlights the main Summer budget 2015 announcements made by the Chancellor.
October 2023 newsletter to update stakeholders on the latest news for tax-free savings.
This technical document is designed to help HMRC customers understand and apply legislation relating to the Reserved Investor Fund (RIF).
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).