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 if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
Tax treaties and related documents between the UK and Andorra.
This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.
Tax treaties and related documents between the UK and Russia.
This information sheet explains when the construction of a building may be zero-rated and the evidence needed to confirm that it qualifies for zero-rated relief.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
Find out how import VAT will apply to goods moving between Great Britain and Northern Ireland for individuals and non-VAT-registered businesses.
Find out how much you can claim for super-deduction or special rate first year (SR) allowances and how to claim.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Tax treaties and related documents between the UK and Argentina.
Guidance for claimants of exemptions from climate change levy (CCL) for mineralogical and metallurgical processes.
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 how to submit your Registered Pension Schemes relief at source annual information return electronically as a flat text file.
Tax treaties and related documents between the UK and Lithuania.
Tax treaties and related documents between the UK and Oman.
Newsletter 165, published by HMRC in December 2024 to update stakeholders on the latest news for pension schemes.
Newsletter 167, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.
Check if you need to register for Aggregates Levy and change your registration details.
There are special rules to follow if the maximum amount of annual investment allowance (AIA) changes in the period you draw up accounts for.
How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).
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).