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
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Use this calculator to help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.
What happens if you underpay import or export duties and who is responsible for the debt.
Find out important information about Enterprise Management Incentives (EMI) and reminders about the upcoming Employment Related Securities (ERS) filing window.
Find out how to access guidance and videos to help you with VAT online services and your VAT online account.
Use form NRL2 if you're a non-resident company landlord who wants to receive UK rental income without deduction of UK tax.
The government will maintain the income tax Personal Allowance and higher rate threshold and National Insurance contributions Upper Earnings Limit and Upper Profits Limit at their 2021-2022 levels up to and including 2025-20…
This bulletin tells you about the new digital process insolvency practitioners must use to submit Economic Crime Levy returns and deregister an entity when it becomes insolvent.
Find out about double taxation agreements which are used to protect the government's taxing rights and attempts to avoid or evade tax.
Find out when and how to cancel your VAT registration.
A step by step guide to using the online service for pension scheme administrators and practitioners.
How to identify and report outsourced labour payroll fraud (sometimes called ‘payslip fraud’) if you’re a worker, employer or agency.
Check the availability and any issues affecting the VAT online service.
Find out the expectations for good use of generative artificial intelligence (AI) in commercial software products that help customers submit information to HMRC.
Agree the value of shares if you operate Enterprise Management Incentives or a Share Incentive Plan, or if you have Company Share Option Plans or Save As You Earn share schemes.
Find out how to prepare, compile and submit a pension scheme return, as a pension scheme administrator or practitioner.
Find out about Automatic Exchange of Information and what it means.
Check the availability and any issues affecting the agent services account.
What you need to do to cease an employment related securities scheme.
Find out how to submit reports to HMRC about sellers using your digital platform and manage your account.
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).