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 about imported hybrid mismatches and how to lower compliance risk and avoid common mistakes.
Guidance for trustees of charities, directors of corporate charities, any employees of a charity and volunteers claiming tax reliefs.
Use the WTC8 guidance for advice and examples of how overpayments of tax credits can happen.
Check if your company qualifies for Video Games Tax Relief for Corporation Tax and what you can claim.
Find out about the UK tax relief you can get on contributions to overseas pension schemes and how to claim it.
How to complete supplementary pages CT600A and what information you need to include.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Find out how to make an excuse claim when you have a good reason for being late in telling HMRC about a grant of an Enterprise Management Incentives (EMI) option.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Use this tool to work out how to apportion the £2.5 million allowance across property that qualifies for 100% agricultural relief or 100% business relief.
Find out what income your community amateur sports club (CASC) needs to pay tax on.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment online service.
How to meet your anti-money laundering obligations and recognise risks to prevent money laundering, terrorist financing and proliferation financing.
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
How to apply for authorisation to produce, stock, distribute, sell or use denatured alcohol.
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
Reduced rates of Stamp Duty Land Tax (SDLT) will apply for residential properties purchased from 8 July 2020 until 30 June 2021 and from 1 July 2021 to 30 September 2021 inclusive.
Find out about VAT relief that may be available if you’re a charity buying certain goods and building work for disabled people.
Understand the rules on tax and National Insurance while you're working abroad so you pay the right amount in the right country.
Details for OFSI General Licence INT/2025/8031092, Continuation of Business of Lukoil International Entities
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).