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 Taiwan.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Newsletter 180, published by HMRC in April 2026 to update stakeholders on the latest news for pension schemes.
Check the availability and any issues affecting the Corporation Tax online service.
Find the correct economic code to explain what you'll do with your goods under an inward processing authorisation.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
How to pay charges on payments from registered pension schemes and how long it takes for your payment to reach HMRC.
Details of fuel duty payable on light oils, heavy oils, biofuels and road fuel gases.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Use this service to ask the HMRC Mid-sized Business Customer Compliance Resolution Team (CCRT) or a temporary Customer Compliance Manager (tCCM) for help if you're a mid-sized business.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
As a result of the public service pensions remedy (known as McCloud), members may have changes to, or new, unauthorised payments.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.
Find out how to register with HMRC if you run a digital platform.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
Find out the effects of the law and regulations covering the introduction of the Alcohol Wholesaler Registration Scheme.
This page sets out how HMRC will approach the central filing and exchange of the initial Pillar 2 GloBE Information Returns (GIRs).
The latest changes to the bonus rates for Save As You Earn (SAYE) share option schemes.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
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).