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 to apply to operate as a registered consignor of excise goods.
Check if your company qualifies for Children's Television Tax Relief for Corporation Tax and what you can claim.
This information sheet explains when the construction of a building may be zero-rated and the evidence needed to confirm that it qualifies for zero-rated relief.
Find out how different circumstances can affect how you work out your employee's entitlement and what you pay them.
How Gaming Duty is charged, and who has to pay.
Find out about the Machine Games Duty for Agents online service and how to register.
Find out if you need to register your business if you produce, import, warehouse, sell or deal in motor and heating fuels.
Find out the types of payments you, as a QROPS manager, need to report to HMRC and information you must give to your members.
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.
What you need to do if you transport or transload tobacco products in the UK.
How the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.
If you buy and sell goods between Northern Ireland and the EU, find out how to use a margin scheme to account for VAT. (VAT Notice 718)
Guidance on the banning of below-cost sales of alcohol in England and Wales, and a duty plus VAT permitted price calculator.
Use the CT600 Guide (2007) Version 2 to help you complete form CT600 (2007) Company Tax Return.
How to read and use your CT630 and CT631 pages.
Tax treaties and related documents between the UK and Estonia.
Find out about common areas of error when claiming capital allowances on plant or machinery. We want to share information to help you manage the risk of an incorrect claim.
Tax treaties and related documents between the UK and Iceland.
Newsletter 164, published by HMRC in October 2024 to update stakeholders on the latest news for pension schemes.
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).