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
The guide to VAT rules and procedures.
How to report expenses and benefits you provide to employees or directors.
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
You can reduce your Corporation Tax bill through Marginal Relief from 1 April 2023 if your company’s profits are lower than £250,000.
Check this list of professional bodies to see if you can claim tax relief on your fees or subscriptions.
If your pension savings are more than your annual allowance, carry forward unused annual allowances from previous years.
Find out if you have to pay Stamp Duty Land Tax (SDLT) on transfers of land or property depending on type of transfer, your marital status and other factors.
Check time limits and how to claim for your circumstances as an importer, agent or express operator. Use the Customs Declaration Service or form C285 as an individual.
If you’ve received a serious ill-health pension lump sum or flexibly accessed all of your pension, claim a tax refund with form P53Z .
Check what a paid agent can do on your behalf. How you authorise the agent depends on the tax, and you may need to use paper form 64-8 or an online service.
Find out about annual tax-free allowances for property or trading income and if you qualify.
Create an agent services account (ASA) for your tax agent firm to use certain HMRC services.
Find recognised commercial software suppliers and software you can use to file your Company Tax Return and any supplementary pages online.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
Find out how to apply for an exemption from Making Tax Digital for Income Tax.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
Find out about paying National Insurance contributions to the UK and getting benefits when abroad.
UK businesses registered for VAT that are claiming a VAT refund in another country can ask HMRC for a certificate of status to confirm they are trading in the UK.
If Income Tax has been deducted from your savings and investments, get a refund using form R40.
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).