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Find information about tax and National Insurance contributions for MPs and ministers.
Find out about tax reliefs on qualifying loans and alternative finance arrangements.
Find out about the treatment of debts, loans and securities for Capital Gains Tax.
If you're self-employed or in a partnership, use this calculator to work out your overlap relief figure for self-assessment for the 2023 to 2024 tax year.
This introductory tax guide is intended for businesses looking at employee ownership for the first time, rather than professional advisers.
Find out how gains and income arising to UK investors from an interest in an offshore fund are taxed.
Benefits and step-by-step guide on how to get your tax return done early.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Use this helpsheet to fill in a Trust and Estate tax return.
Get help if you’re a tax agent or adviser who has clients with business profits to declare on Self Assessment and Company Tax Returns.
Get help if you’re a tax agent or adviser who has clients who must complete Trust and Estate Tax Returns.
Find information that will help you decide if you have taxable capital gains as a settlor of a non-resident trust.
Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.
This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.
Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for shares to declare on Self Assessment tax returns.
Use this helpsheet to help you fill in your Self Assessment tax return when you get payments in kind from your employer.
Agent authorisation Self Assessment technical specifications for software developers.
Find out how to value your farm stock for Self Assessment purposes.
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