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
Information and resources to help sole traders, landlords and their agents understand and prepare for Making Tax Digital for Income Tax.
See examples of tax errors individual landlords letting out residential property in the UK or abroad make.
Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.
Guidance for employers and workers on the fair and transparent distribution of tips.
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out about statutory reviews, tax tribunal appeals and applying for temporary relief, if you disagree with HMRC’s decision about your tax adviser registration.
Check when you need to pay VAT on a vessel you’re keeping in the UK and how to provide evidence of VAT paid.
Find out about the Spirit Drinks Verification Scheme if you produce a UK spirit drink with a protected Geographical Indication.
Use form VAT600AA if you're already registered for VAT and want to join the Annual Accounting Scheme.
Find out how to check your New Computerised Transit System (NCTS) guarantee balance.
Use this list to find a Child Trust Fund account provider authorised by HMRC.
Find out the expectations for good use of generative artificial intelligence (AI) in commercial software products that help customers submit information to HMRC.
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…
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
How to report chargeable event gains on life insurance policies, including details on the annual qualifying policy, if you're an insurer.
If you’re in the UK and run a digital platform that lets users sell goods or services, check if you need to tell HMRC about sellers on your platform.
How your charity or not-for-profit organisation can check if a fundraising event qualifies for VAT exemption.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Moving an individual's pension fund from one scheme to another and guarding against pension liberation.
How spouses and civil partners of armed forces personnel posted overseas can fill gaps in their National Insurance record.
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).