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 what R&D tax relief is and if your project qualifies for Corporation Tax relief.
Find out when transactions involving land and buildings are exempt from VAT.
Change significant details about a recognised charity, using form ChV1.
Find out about the calculation of the company car benefit charge.
Find out about Stamp Duty Land Tax rates on residential and non-residential land or property purchased between 1 December 2003 and 31 March 2025.
How to pay your Stamp Duty, and how long it takes for your payment to reach HMRC.
See how to work out the tax relief for individual landlords and assess the impact of the finance cost restriction from 6 April 2017.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Find out how your business tax account can help you manage all your business taxes online from one sign in.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Find out which country’s VAT rules to use when supplying services abroad.
How to work out and claim Corporation Tax relief on trading losses.
Use these road fuel charges from 1 May 2025 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find a list of offshore funds that have applied for and been approved as reporting funds.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.
When and how to tell HMRC about new employment related securities (ERS) schemes.
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).