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
Details of the standard and higher rates of Insurance Premium Tax payable.
Find out how to register for Corporation Tax if you are a non-UK resident company dealing in or developing UK land or property.
Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).
You were able to get a payment deferral or deregister if you were a business with an annual fee due between 1 May and 30 September 2020.
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
Approved methods and forms of electronic communication for sending Corporation Tax information online and paying electronically that apply from 4 January 2011.
How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.
Find out HMRC's view on dual representation, and the approaches to take to lower the risk of tax non-compliance.
How to pay Landfill Tax, and how long it takes for your payment to reach HMRC.
Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.
How to complete supplementary pages CT600N and what information you need to include.
How to contact and get help from HMRC's voluntary arrangements service for businesses and individuals in temporary financial difficulties.
All information about Value Added Tax (VAT) that has 'force of law'.
Find out when HMRC may ask for a deposit or bond if you're an employer or trader.
Check examples to help you calculate your employee's wages, National Insurance contributions and pension contributions if you're claiming through the Coronavirus Job Retention Scheme.
If you're an employer based in the UK, find out if an employee is eligible for tax relief through an Appendix 5 arrangement if they've paid tax abroad on their income.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Use this service to submit your Bingo Duty return to HMRC.
Excise Duty rates for the National Lottery, amusement machines and general betting.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
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).