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
Get help to classify plastics for import and export.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
If you’re unsure about an email, letter, call or text you receive from the Insolvency Service, get in touch with us.
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
If you're a software developer, use the HMRC Developer Hub to learn about and integrate your applications with our RESTful APIs.
Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.
Apply for verification before you start production of any spirit drinks protected under a UK geographical indication scheme.
How to help prevent money laundering and terrorist financing if you’re a money service or bill payment related business.
This notice is about excise duty drawback which is a refund of UK excise duty.
What travel expenses qualify for tax relief.
How to complete supplementary pages CT600A and what information you need to include.
How Income Tax and National Insurance contributions rules work if you’re a share fisher.
If you believe you’ve overpaid tax, use the tool to tell you if an overpayment relief claim is the correct way for you to claim it back.
Find out about Automatic Exchange of Information and what it means.
Find out about the minimum certification requirements when using a mass balance approach for chemically recycled plastic from 1 April 2027.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Check if an investor qualifies for an ISA and what to do when an investor dies.
Find what to do about Land Transaction Tax when you buy land and property in Wales from 1 April 2018.
Tax treaties and related documents between the UK and Turkey.
How to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
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).