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
Check which types of passengers or flights are exempt from Air Passenger Duty.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
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.
Check if your company qualifies for Museums and Galleries Exhibition Tax Relief for Corporation Tax and what you can claim.
Use this calculator to work out how much creative industry tax relief or expenditure credits you may get for your production and where to claim it on your Corporation Tax return.
Self Assessment, PAYE and Income Tax subject headings for agents' letters to HM Revenue and Customs on behalf of clients.
Check if your company qualifies for Corporation Tax Film Tax Relief and what you can claim.
Find a list of organisations approved and monitored by HMRC for Payroll Giving purposes.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
If your agent business is based outside the UK and HMRC has approved your application you should finish setting up your agent services account.
Check the availability and any issues affecting the E-PAYE for agents online service.
Use Self Assessment software to help you populate your client's Self Assessment tax return if you're a tax agent or adviser.
List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA).
Check which flights to treat as connected for Air Passenger Duty Returns and payments.
Check the availability and any issues affecting the Online Agent Authorisation online service.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
Check which Air Passenger Duty rates apply for years earlier than the current year.
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).