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
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
Find out how to complete and send your Aggregates Levy return and correct any errors.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Check if your use of oils for an industrial purpose means you do not have to pay Fuel Duty or you’re entitled to a repayment.
Check customs rules for private individuals who leave the UK in their pleasure craft and travel to other countries.
Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
This guidance explains how VAT applies to the Isle of Man (IOM) and how this affects the control of UK businesses with establishments in the IOM and IOM businesses with establishments in the UK
Find step-by-step help on what to do when an employee leaves, if you currently use Basic PAYE Tools to operate payroll.
Use this booklet to manually calculate contributions for employees who must pay National Insurance for current and previous tax years.
Tax treaties and related documents between the UK and Chile.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Find out which plastic packaging components are in and out of scope of Plastic Packaging Tax.
This notice explains what records you need to keep if you are a trader in goods or services that have to pay Excise Duty (revenue trader).
This newsletter published by HMRC in June 2025 is to update stakeholders on the latest news about the public service pensions remedy.
Find out if you should pay Gaming Duty, how to register and how to pay.
Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).
PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees.
Find out how a non-UK resident company trading in the UK through a dependent agent permanent establishment (DAPE) would register for Corporation Tax.
When and how to appeal against a Stamp Duty Land Tax (SDLT) penalty and the deadlines for making an appeal.
How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.
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).