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 deal with lump sum death benefit payments and what tax to deduct.
How to meet your anti-money laundering obligations and recognise risks to prevent money laundering, terrorist financing and proliferation financing.
Tax treaties and related documents between the UK and Singapore.
Use your HMRC online account or the HMRC app to receive some HMRC tax letters and messages online.
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.
How and when you can claim relief on the earnings of qualifying veterans.
How to register a group of companies, company divisions, joint business ventures and business units for VAT and what to do if they change after registration.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
A step by step guide to using the online service for pension scheme administrators and practitioners.
Find out about how the Community Amateur Sports Club (CASC) scheme works and about reliefs you might be able to benefit from.
If you've reached the maximum points allowed, find out how to remove them and avoid a further £200 penalty. Check when individual penalty points expire.
Find out how to get an agent reference number for PAYE, Construction Industry Scheme (CIS) or Employment Related Securities (ERS).
Find step-by-step help to install Basic PAYE Tools onto your computer and set up employer and employee details.
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Learn more about paying tax and record keeping for the Construction Industry Scheme if you're a contractor or subcontractor.
See the Indexation Allowance rates for 2017, to calculate the chargeable gains of companies or organisations.
Use this spreadsheet (ROPL-01) to send information about rents and other payments arising from land, if you receive a statutory notice from HMRC.
Find out about the rights article 6 of the European Convention on Human Rights gives you when HMRC are considering charging certain types of penalties.
How you can lose your protected allowances on pension savings, how to avoid this and how to tell HMRC if you lose protection.
Find out if you’re a money service business and need to register with HMRC under the money laundering regulations.
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).