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 counts as qualifying income from self-employment and property for using Making Tax Digital for Income Tax.
When and how you need to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.
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.
How to make a subject access request (SAR) to get information that HMRC holds about you.
Find out how to complete a stock transfer form and get it processed.
Ask HMRC to confirm that you, or if you’re an employer, your employee pays only UK National Insurance contributions whilst working temporarily in an EU country, Gibraltar, Iceland, Liechtenstein, Norway or Switzerland.
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
Use form PSA1 or send an informal calculation to tell HMRC about the value of items included in your PAYE Settlement Agreement.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
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.
Ask HMRC to review your Tax-Free Childcare or free childcare for working parents application if you disagree with a decision that you are not eligible.
Use this service to get a pension scheme member’s Guaranteed Minimum Pension (GMP) calculation.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
Check what you need to do when taking lump sums so you know what's tax free.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Use Construction Industry Scheme (CIS) form CIS305 to register a company as a subcontractor, apply for gross payment status, or both.
How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.
Find out if you need to update your VAT Return, make the correction online or use the VAT652 form to notify HMRC about errors.
How to update your details online if you have started with a new employer and you think your tax code is wrong.
Check this list of professional bodies to see if you can claim tax relief on your fees or subscriptions.
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).