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How qualifying recognised overseas pension scheme (QROPS) managers report pension transfers and when tax needs to be paid.
Tax treaties and related documents between the UK and the Netherlands.
Find out how to create and send an XML file for your country-by-country report, if you’re a multinational enterprise (MNE).
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
Forms P60 (2025 to 2026) for PAYE software developers.
Find out who should register for Corporation Tax as a non-UK incorporated or non-UK resident company.
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
Check if you need to declare income from renting out land or property, for short or long periods of time, including those advertised online.
Find out why penalty determinations are issued and what to do if you receive one.
Find out if you’re a letting agency business who needs to register with HMRC under the money laundering regulations.
This direction sets out how a relevant person should keep their digital records for Making Tax Digital for Income Tax and what a digital record must include.
Tax treaties and related documents between the UK and Canada.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.
Find out how to register to send your Stamp Duty Land Tax (SDLT) return to HMRC if you're an agent, solicitor or organisation.
Form P46 (Expat) for PAYE software developers.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Find approved final versions of form P45 for PAYE software developers.
Use these tables to check your employee started with you in time to qualify for maternity pay.
Apply to convert the Class 3 National Insurance contributions you paid while you worked abroad to Class 2 contributions.
Don’t include personal or financial information like your National Insurance number or credit card details.
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