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Departments, agencies and public bodies
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Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax treaties and related documents between the UK and Brazil.
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by Basis Period Reform.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes
Find out if you’re an art market participant and need to register with HMRC under the money laundering regulations.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
How to pay Plastic Packaging Tax, and how long it takes for your payment to reach HMRC.
Find out about penalties HMRC may charge if you're a trustee and you fail to register or to maintain details of a trust.
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 which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability
Find out how to claim Business Asset Roll-over Relief.
You'll need approval from HMRC to produce alcoholic products such as beer, cider, spirits, wine, and other fermented products in the UK.
Moving an individual's pension fund from one scheme to another and guarding against pension liberation.
Find out how to work out your Carbon Price Relief for the Carbon Border Adjustment Mechanism (CBAM).
How to work out your taxable income from UK savings and investments if you’re not resident in the UK.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Check the availability and any issues affecting the Corporation Tax online service.
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
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