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
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.
Find out what you should look for if you want a tax agent to interact with HMRC on your behalf.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
How VAT applies if you give or get sponsorship.
What to do about tax and National Insurance if you pay an employee free of tax.
Find out about the registered dealers in controlled oil (RDCO) scheme.
Use this guidance to help you change a charity's details using form ChV1.
The IVA protocol is a standard framework for dealing with straightforward consumer IVAs for providers and creditors.
Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
How to make an early payment to increase your available balance if you're close to exceeding your monthly duty deferment limit.
Tables and instructions to work out the ‘basis amount’ for calculating the maximum income from capped drawdown pension funds.
How qualifying recognised overseas pension scheme (QROPS) managers report pension transfers and when tax needs to be paid.
Find out how to work out your Research and Development (R&D) tax relief for your Corporation Tax Company Tax Return.
Find recognised suppliers and software for the Construction Industry Scheme.
Use this calculator to gross up an estate, when the will leaves ‘free of tax’ gifts and the residue is partly or completely exempt from Inheritance Tax.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
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).