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 how Income Tax is affected when an employee comes to work in the UK or leaves to work outside of the UK.
Find the schema and supporting documents for software developers who use Automatic Exchange of Information (AEOI).
Find out when and how to make an annual return of Individual Savings Accounts (ISA) statistical information.
Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.
Self Assessment, PAYE and Income Tax subject headings for agents' letters to HM Revenue and Customs on behalf of clients.
Find information on completing the charitable giving section of your Self Assessment tax return.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
Find out how to submit reports to HMRC about sellers using your digital platform and manage your account.
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
How Standard Shipping Notes, Dangerous Goods Notes and Export Cargo Shipping Instructions work, and where you can get them from.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
Check when you need to pay VAT on a vessel you’re keeping in the UK and how to provide evidence of VAT paid.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
Check which Air Passenger Duty rates apply for years earlier than the current year.
This factsheet tells you when HMRC can suspend a penalty for careless inaccuracies in returns or documents and what to do if we suspend a penalty.
Find out which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
Find out what roles and access you can give your staff in your HMRC online services for agents account and your agent services account.
There are special rules for tax and National Insurance if you work in the oil and gas industry.
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.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
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).