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
How to make an early payment to increase your available balance if you're close to exceeding your monthly duty deferment limit.
Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
Find out about tax and fuel benefit for company cars and vans.
How to change or remove authorisation online or by phone.
Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.
HMRC may check your Stamp Duty Land Tax (SDLT) return to make sure you've paid the right amount.
Find step-by-step help to install Basic PAYE Tools onto your computer and set up employer and employee details.
Find out about best practice approaches to transfer pricing to lower risk and avoid common mistakes.
Use form NRL2 if you're a non-resident company landlord who wants to receive UK rental income without deduction of UK tax.
Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
Find out which type of account you need to apply for so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Certificates you can use when zero rating goods or services under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.
Find out how to work out your Research and Development (R&D) tax relief for your Corporation Tax Company Tax Return.
Newsletter 171, published by HMRC in July 2025 to update stakeholders on the latest news for pension schemes.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.
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).