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
How to contact and get help from HMRC's voluntary arrangements service for businesses and individuals in temporary financial difficulties.
Find out how to apply for authority to give an employee foreign tax credit relief if you're a UK employer and you send an employee to work abroad.
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.
Check the availability and any issues affecting the Employers PAYE payment plan service.
Employers and traders, HMRC may ask for a deposit or bond.
Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).
Find recognised suppliers and software for pension schemes.
Find out how to register for Corporation Tax if you are a non-UK resident company dealing in or developing UK land or property.
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.
Information Notes 2 and 3 on changes to gambling taxes from 1 December 2014.
Approved methods and forms of electronic communication for sending Corporation Tax information online and paying electronically that apply from 4 January 2011.
Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.
Excise Duty rates for bingo, the National Lottery, amusement machines and general betting.
Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
How to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC.
This bulletin explains how to make sure tax and National Insurance payments for former employees on an insolvent entity are recorded and allocated correctly.
Use these materials to communicate with your members, clients, and customers about changes to VAT interest charges, late submission and late payment penalties from January 2023.
This bulletin tells you about paying HMRC all the Income Tax and National Insurance contributions due if an administrator pays employees, during the period of administration.
This bulletin tells you about paying HMRC all the Income Tax and National Insurance contributions due if an administrator pays employees during the period of administration.
Don’t 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).