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Data, Freedom of Information releases and corporate reports
Tax treaties and related documents between the UK and New Zealand.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Submit a full return if your company’s or group’s interest deductions and financing costs are restricted, or an abbreviated return if they are not.
Guidance relating to tax advantaged share schemes.
How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes
Form P46 (Expat) for PAYE software developers.
Use the P11D Working Sheets (2024 to 2025) to help develop payroll software if you're a PAYE software developer.
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
Check changes and issues that may affect how you file your Company Tax Return.
Find out how to tell HMRC about your Pillar 2 Top-up Taxes (these are Multinational Top-up Tax and Domestic Top-up Tax).
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.
Approved final version of form P46 (Pen) for PAYE software developers.
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.
Tax treaties and related documents between the UK and Belgium.
Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.
Find out about paying tax on the remittance basis if you're a UK resident who has foreign income and gains but do not live in the UK.
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