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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Use these road fuel charges from 1 May 2022 on your VAT return, to account for private consumption of fuel on a business vehicle.
Check the VAT rules for food processing and abattoir services.
Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Use this service to submit your Import One Stop Shop (IOSS) VAT return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
How to complete supplementary pages CT600H and what information you need to include.
Employers and traders, HMRC may ask for a deposit or bond.
Check the availability and any issues affecting this service.
Find out information on the new social security agreement between the UK and the Isle of Man.
Tax treaties and related documents between the UK and Lithuania.
Find out about Guidelines for Compliance and the approaches you can take to lower the risk of tax non-compliance and reduce the likelihood of checks.
Newsletter 167, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.
Newsletter 174, published by HMRC in October 2025 to update stakeholders on the latest news for pension schemes.
Tax treaties and related documents between the UK and Bermuda.
Tax treaties and related documents between the UK and the Bahamas.
Tax treaties and related documents between the UK and Chile.
Guidance on the changes to the ‘generally accepted accounting practice’ (GAAP) used to prepare financial statements.
This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.
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).