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 about the Statutory Residence Test (SRT) and how it may apply to your circumstances.
Rates and allowances for travel including mileage and fuel allowances.
See how to work out the tax relief for individual landlords and assess the impact of the finance cost restriction from 6 April 2017.
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
How to claim a refund in the current tax year if you've stopped working, have flexibly accessed and emptied your pension pot, and have a P45 from your pension provider.
Find out about paying National Insurance contributions to the UK and getting benefits when abroad.
Find the Inheritance Tax thresholds (or 'nil rate bands') from 1914, and see changes to Inheritance Tax interest rates from October 1988.
Apply for a certificate to confirm that you only need to pay UK National Insurance contributions if you're a self-employed individual working temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Swi…
If your pension savings are more than your annual allowance, carry forward unused annual allowances from previous years.
Use the online service or postal form CF411 to apply for National Insurance Home Responsibilities Protection, or to transfer it from a spouse or partner.
Guidance for sole traders, landlords, and agents to sign up early to use HMRC's new way to report self-employment and property income and expenses for the tax year 2025 to 2026.
How you'll be paid, what you’ll be paid, and how to check your pay when you’re employed by an umbrella company as a temporary worker.
Find out about the Rent a Room Scheme if you're a trader, owner occupier or tenant.
Tax treaties and related documents between the UK and USA.
Apply for a certificate to confirm you only pay UK National Insurance contributions when you're working in 2 or more countries in the UK, EU, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.
Find out how to ask for authorisation, manage your client's account and how to send returns as an agent.
How to claim a refund on tax and personal allowances on UK income if you're not resident in the UK on form R43.
Register your client’s trust online if you’re a tax agent or adviser.
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).