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
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings.
Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).
Find out how to claim Income Tax and Capital Gains Tax reliefs if you invest in Seed Enterprise Investment Schemes.
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
If you're self-employed or in a partnership, use this calculator to work out your overlap relief figure for self-assessment for the 2023 to 2024 tax year.
Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.
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.
Find out about the foreign tax credit relief available against your capital gains.
Find information about your tax return if you have more than one business.
How to work out your taxable income from UK savings and investments if you’re not resident in the UK.
Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.
Find out how to calculate gains on foreign life insurance policies and make entries on your tax return.
Find out how to complete the employment pages of your Self Assessment tax return if your employer provides living accommodation for you or your relations.
Find out about the Accrued Income Scheme and how to work out your accrued income profits or losses.
Find out if income from a trust or settlement, occurring or paid to someone else, is treated as the settlor’s income (Self Assessment helpsheet HS270).
Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Use Self Assessment software to help you populate your client's Self Assessment tax return if you're a tax agent or adviser.
Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.
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).