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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.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out about the treatment of debts, loans and securities for Capital Gains Tax.
Find out about the Community Investment Tax Relief scheme if you invest in accredited community development finance institutions.
Find out how to value your farm stock for Self Assessment purposes.
Find out how gains and income arising to UK investors from an interest in an offshore fund are taxed.
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.
Check the availability and any issues affecting the Self Assessment payment plan service.
Use this helpsheet to fill in a Trust and Estate tax return.
Find out how to fill in the Partnership Tax Return for partnerships that operate partly overseas or where one or more partners are not resident in the UK.
Get help if you’re a tax agent or adviser who has clients with Income Tax losses to declare on Self Assessment tax returns.
Find information that will help you decide if you have taxable capital gains as a settlor of a non-resident trust.
Find out how to calculate your expenses to complete your Self Assessment tax return for doctors and medical practitioners involved in a partnership.
This helpsheet gives information about capital gains and the Venture Capital Trust (VCT) Scheme for investors.
Use this helpsheet to help you fill in your Self Assessment tax return when you get payments in kind from your employer.
Use this technical documentation for partnership returns if you’re a software developer working with the Self Assessment online service.
Find out how partnerships are treated for Capital Gains Tax when completing your Self Assessment tax return.
Get help to declare on Self Assessment tax returns if you’re a tax agent or adviser who has clients with Capital Gains Tax for land and buildings.
Find out when you can claim additional loss relief, known as ‘agricultural relief’, if you have agricultural land included in your rental business.
Do not include personal or financial information like your National Insurance number or credit card details.
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