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 information about your tax return if you have more than one business.
Find out if you’ve made a profit on approved mileage allowance payments claimed as a volunteer driver and need to pay tax.
Find out how to complete the employment pages of your Self Assessment tax return if your employer provides living accommodation for you or your relations.
Register a new partner who is not an individual for Self Assessment, for example a company or trust, using form SA402.
Find out about residence and domicile issues on the Employment pages of your Self Assessment tax return.
If you're self-employed or in a partnership, use this calculator to work out your overlap relief figure for self-assessment for the 2023 to 2024 tax year.
Find out about tax reliefs on qualifying loans and alternative finance arrangements.
Use Self Assessment software to help you populate your client's Self Assessment tax return if you're a tax agent or adviser.
Find out how UK resident trusts are treated for Capital Gains Tax and what to include in your tax return.
Find out about the treatment of Capital Gains Tax during a period abroad.
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Find out how to value your farm stock for Self Assessment purposes.
Find out about the treatment of debts, loans and securities for Capital Gains Tax.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.
Use this helpsheet to understand how personal possessions, or chattels, are treated for Capital Gains Tax and how to calculate gains or losses.
Use this helpsheet to fill in your Self Assessment tax return and the trading pages of a Partnership Tax Return.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Use this helpsheet to fill in a Trust and Estate tax return.
Use this helpsheet to help you fill in your Self Assessment tax return when you get payments in kind from your employer.
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).