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
Find out the effects of the law and regulations covering the introduction of the Alcohol Wholesaler Registration Scheme.
Tax treaties and related documents between the UK and Peru.
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 how to claim input tax on funded pension scheme expenditure for both employers and trustees.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
How to register as an intermediary for the VAT Import One Stop Shop (IOSS) scheme to report and pay the VAT due to HMRC on behalf of your client.
Use these tables if you have to manually calculate Student or Postgraduate Loan deductions for your employees, current and previous years.
How to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
From 6 April 2015, employment intermediaries must use the template to send information about workers where they don't operate Pay As You Earn.
Guidance on helping you prepare for the 2 new taxes introduced in the UK as part of the international response to the challenges of digitalisation.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Tell HMRC when you have replaced your filing member for an existing Pillar 2 top-up taxes account.
Use the online service to report the amount of excise duty you need to pay for fuel removed from warehouse.
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.
Check the availability and any issues affecting the country-by-country service.
Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
What Vaping Products Duty and the Vaping Duty Stamps Scheme are and how they will impact you or your business.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find out about changes to the remittance basis rules from 6 April 2017 to 5 April 2025.
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).