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
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Find out about operations that can be carried out on alcohol goods received and stored in bulk in an excise warehouse.
How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC.
You can claim relief to pay no Customs Duty and VAT if you're importing therapeutic substances of human origin, blood-grouping or tissue-typing reagents, or related packaging, solvents and accessories.
Records and paperwork you must keep if you’re a passenger plane operator.
Find out if you need to register for VAT jointly or as an individual when you buy, let or develop land with another taxable person.
Tell HMRC when you have replaced your filing member for an existing Pillar 2 top-up taxes account.
What secondary and joint and several liability is, and when you may be liable for unpaid Plastic Packaging Tax.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Action to take when paying Adoption Pay in certain circumstances, including employee becomes sick, leaves, dies, is awarded a pay rise, or the child dies.
Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.
Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.
Guidance on dealing with VAT default interest
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Find schema and technical specifications for Construction Industry Scheme Online software developers.
Find out the liability to the main rates of Climate Change Levy of taxable commodities supplied to and by a combined heat and power station.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
Lifetime allowance newsletter published by HMRC in February 2024 to update stakeholders on the latest news for pension schemes.
This guidance is for employers and trustees on the ending of contracting-out of the additional State Pension from 6 April 2016.
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).