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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Get guidance from HMRC if you're a tax agent or an adviser.
How to make an early payment to increase your available balance if you're close to exceeding your monthly duty deferment limit.
The circumstances when your Council Tax band might change, including alterations and similar properties in the area being rebanded.
If your employer pays for your medical insurance you can check what information HMRC holds, or tell us if it starts, stops or changes.
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.
Help on how to complete your spreadsheet return templates and send them to HM Revenue and Customs.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
Find out about the penalties that can be applied if you do not follow the UK tobacco track and trace rules.
How to update your details online if you think your tax code is wrong because of changes to your pension income.
Find out how to get an agent reference number for PAYE, Construction Industry Scheme (CIS) or Employment Related Securities (ERS).
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
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.
Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.
Find out about the HMRC Shares and Assets Valuations (SAV) team, how to get a Post Transaction Valuation Check and how to appeal a valuation.
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.
How and when you can claim relief on the earnings of qualifying veterans.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017 to 6 April 2025.
This notice explains the VAT liability of certain financial services in the UK.
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).