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
Find out about the tax treatment of expenses payments.
Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use the template or technical notes to create your own template to tell HMRC of registered tax advantaged Company Share Option Plan (CSOP) options.
This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.
This notice explains HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015.
Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.
Find out about Guidelines for Compliance and the approaches you can take to lower the risk of tax non-compliance and reduce the likelihood of checks.
Check the availability and any issues affecting the Notification of Vehicle Arrivals (NOVA) online service.
Guidance on helping you prepare for the 2 new taxes introduced in the UK as part of the international response to the challenges of digitalisation.
Check if you need to register for Aggregates Levy and change your registration details.
As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Find out more information on how to get tax-free employer supported childcare.
Find out what landfill activities are taxable at your landfill site if you’re a landfill operator or controller and what rates you’ll pay.
What to do if your goods are lost, destroyed or stolen under an ATA Carnet.
Find out about the Machine Games Duty for Agents online service and how to register.
Check which Air Passenger Duty rates apply for years earlier than the current year.
Find out from HMRC how much Stamp Duty, penalties or interest you need to pay on transfers of shares.
Find out how the changes to funding for higher education providers in England will affect their VAT treatment from 1 August 2019.
Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people
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).