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
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.
When and how to include overlap relief in your 2023 to 2024 tax return if you have transition profit.
Find out how to value company benefits for your employees.
Check the availability and any issues affecting the payrolling benefits and expenses online service.
Tax treaties and related documents between the UK and Austria.
Find out how to contact HMRC if you're a large business.
How to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
How to register for Plastic Packaging Tax.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
November 2025 newsletter to update stakeholders on the latest news for tax-free savings.
Check the Temporary Admission document for goods that can benefit from Customs Duty reliefs.
Find technical resources for software developers working with the EC Sales List online service.
Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).
This notice is about excise duty drawback which is a refund of UK excise duty.
Find out about Alcoholic Ingredients Relief (AIR), which is the repayment of Alcohol Duty charged on spirits, beer, wine, other fermented products and cider.
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.
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar Iceland, Liechtenstein, Norway, or Switzerland.
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).