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
CT600 V3 (2026), CT600 V3 (2025) and V2 (2009) RIM artefacts for Corporation Tax software developers.
Check the availability and any issues affecting employment related securities (ERS).
Tax treaties and related documents between the UK and Iceland.
Tax treaties and related documents between the UK and Latvia.
Tax treaties and related documents between the UK and Panama.
SDLT5 substitute technical specifications for Stamp Tax Online software developers.
Find out how and when to tell HMRC about changes to your registered details or cancel your registration for the Fulfilment House Due Diligence Scheme.
Find out how to complete and send your Aggregates Levy return and correct any errors.
Find out about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
Find out about exemptions for paid or reimbursed expenses, and what PAYE Settlement Agreements are.
Find out what goods you do not value when when working out the VAT due on import to the UK.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
When and how to appoint a representative in the UK and HMRC approval.
What to do if an employer ceases, becomes insolvent, takes over an existing business, or makes employees redundant whilst paying sick pay.
Use the online form to tell an employee that they’re not eligible for Statutory Neonatal Care Pay.
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
This guidance provides information on the VAT treatment of welfare issues. It should be read in conjunction with Notice 701/2 Welfare.
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).