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
Information on what you need to do to tell HM Revenue and Customs about your Swiss bank accounts and other offshore investments.
Forms P60 (2018 to 2019) for PAYE software developers.
Find out information about the Apprenticeship Levy if you are a software developer working with payroll software.
If you enter a warning notice period for serial tax avoidance, you may have to pay a penalty, have tax reliefs restricted, or be named by HMRC as a tax avoider.
Event report xml schema, validation rules and error messages for Pension Schemes Online software developers.
This document provides guidance on new HM Revenue & Customs powers over pension liberation schemes.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
Returns technical specifications for Self Assessment Online software developers.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Guidance for Stamp Tax Online software developers on Government Gateway, HMRCIRmark and stamps taxes.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Use these tables to complete your payroll manually if you're an employer exempt from filing online.
This treaty was presented to Parliament in March 2019.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
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).