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
Guidance for insolvency practitioners to help their clients restructure their company’s finances using a debt restructuring scheme or plan.
Find out the approaches you can take for PAYE Settlement Agreements (PSA) to lower the risk of tax non-compliance and reduce the likelihood of checks.
How to pay General Betting, Pool Betting or Remote Gaming Duty, and how long it takes for your payment to reach HMRC.
How to pay a penalty charge if you have failed to register or maintain a trust, and how long it takes for your payment to reach HMRC.
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT Return and the time it takes for your payment to reach HMRC.
How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC.
Check the availability and any issues affecting the VAT payment plan service.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Check the availability and any issues affecting the Self Assessment payment plan service.
How to pay your verification fee for the Spirit Drinks Verification Scheme, and how long it takes for your payment to reach HMRC.
Find out when HMRC may ask for a deposit or bond if you're an employer or trader.
Find out about VAT payments deferred between 20 March and 30 June 2020.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
All information about Value Added Tax (VAT) that has 'force of law'.
How to pay the Climate Change Levy, and how long it takes for your payment to reach HMRC.
How to pay Landfill Tax, and how long it takes for your payment to reach HMRC.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Find out HMRC's view on dual representation, and the approaches to take to lower the risk of tax non-compliance.
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).