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
Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.
Get certainty on how UK tax rules will apply to a major investment project before investment takes place.
Find out about the zero rate of VAT for certain electronic publications.
How to work out National Insurance contributions if your employee has more than 1 job.
Find out why your tax adviser registration may get suspended and the sanctions you could get if you interact with HMRC whilst unregistered or suspended.
Assisting local authorities to access information and services from the Valuation Office.
Read details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Check the availability and any issues affecting the Pay the High Income Child Benefit Charge through PAYE service.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
Tell HMRC if a company wants to enter the qualifying asset holding company (QAHC) regime, make an information return or make other notifications.
Tell HMRC about changes to your APPA.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Find out about Alcoholic Ingredients Relief (AIR), which is the repayment of Alcohol Duty charged on spirits, beer, wine, other fermented products and cider.
Tax treaties and related documents between the UK and Malaysia.
Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.
From 6 April 2015, employment intermediaries must use the template to send information about workers where they don't operate Pay As You Earn.
Tell HMRC about an error if they’ve sent you a letter about applying an incorrect rate to your subcontractor payments in tax year 2025 to 2026.
What you must do if you import or export vaping products.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
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).