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
Understand the approach HMRC uses to work with large business customers.
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
Find out how Income Tax is affected when an employee comes to work in the UK or leaves to work outside of the UK.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
If you've reached the maximum points allowed, find out how to remove them and avoid a further £200 penalty. Check when individual penalty points expire.
Use form VAT53 to allow an accountant, or agent, to register or make changes to a VAT group on your behalf.
How to meet your anti-money laundering obligations and recognise risks to prevent money laundering, terrorist financing and proliferation financing.
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
Use this tool to estimate what registering for VAT might mean for your business.
If you're an education provider, check if and when you need to register for VAT to prepare for VAT being chargeable on school and boarding fees.
Guidance relating to tax advantaged share schemes.
Find out about the treatment of non-resident Capital Gains on direct and indirect disposals of interest land and property in the UK
How to pay the Economic Crime Levy, and how long it takes for your payment to reach HMRC.
You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty.
Find information on claiming tax reliefs and allowances on your Self Assessment tax return.
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Find out if you’re an art market participant and need to register with HMRC under the money laundering regulations.
Tax treaties and related documents between the UK and Cyprus.
Do not 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).