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 Accrued Income Scheme and how to work out your accrued income profits or losses.
Find information about the averaging tax relief available for authors or artists.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
Find out about tax reliefs on qualifying loans and alternative finance arrangements.
Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.
Check the availability and any issues affecting the Self Assessment payment plan service.
Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.
Find out how Capital Gains Tax is chargeable on capital payments and how to complete the capital gains summary of your tax return.
Use this helpsheet to understand how personal possessions, or chattels, are treated for Capital Gains Tax and how to calculate gains or losses.
Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.
Find out about the Community Investment Tax Relief scheme if you invest in accredited community development finance institutions.
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 about the treatment of Capital Gains Tax during a period abroad.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
How to pay tax with deposits, get an up to date valuation of your certificate and check how much interest you have earned.
Find out what to do if you disagree with a correction HMRC has made to your tax return.
Find out what relief is available when transferring your business and assets in exchange for shares.
Find out about residence and domicile issues on the Employment pages of your Self Assessment tax return.
Find out how gains and income arising to UK investors from an interest in an offshore fund are taxed.
Use this helpsheet to fill in a Trust and Estate tax return.
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).