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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.
Find out what amount of tax relief your employee is entitled to for business journeys.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
Find out how much the Tobacco Products Duty is for cigarettes, cigars and other types of tobacco and what the Minimum Excise Duty is for cigarettes.
Find out about tax reliefs on qualifying loans and alternative finance arrangements.
This factsheet tells you what information and documents you need to give HMRC for them to check your tax position.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
Find out about claiming government bonuses and making withdrawals if you're a Lifetime ISA manager and an investor dies or is terminally ill.
Find out about the due diligence principles to assure your labour supply chains.
Assisting local authorities to access information and services from the Valuation Office.
Find out the approaches you can take for PAYE Settlement Agreements (PSA) to lower the risk of tax non-compliance and reduce the likelihood of checks.
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
You can get relief on exported and converted packaging in the same accounting period or claim a credit for them on a later tax return.
If you're an electricity producer or energy supplier, check if you should register, send returns and pay the levy. Also, find out how to change or cancel a registration.
Understand the rules on tax and National Insurance while you're working abroad so you pay the right amount in the right country.
There are special rules for tax and National Insurance if you work in the oil and gas industry.
Members’ Voluntary Liquidation (MVL) is used when a company can pay its debts but the members (shareholders) want to close it.
How to work out the weight of plastic packaging components and each material used to make them, to check if you must register for Plastic Packaging Tax and include them on your return.
Use forms P11D and P11D Working Sheets (2022 to 2023) to help develop payroll software if you're a PAYE software developer.
Find out the effects of the law and regulations covering the introduction of the Alcohol Wholesaler Registration Scheme.
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).