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Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.
Find information about the averaging tax relief available for authors or artists.
Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).
Use the service to view or delete previous furlough claims. You can also find out how to check guidance for the scheme.
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
Tax treaties and related documents between the UK and Philippines.
What to do if an employer ceases, becomes insolvent, takes over an existing business, or makes employees redundant whilst paying sick pay.
Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies.
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar Iceland, Liechtenstein, Norway, or Switzerland.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
The 2021 IVA Protocol should not be used after 30 June 2025 . These documents are for reference only.
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.
How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.
When an Child Trust Fund or Junior ISA can be transferred and what information you need.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
If a registered pension scheme has had UK Income Tax deducted from its investment income you can ask HMRC to repay the tax.
Tax treaties and related documents between the UK and Senegal.
Recognise and reduce risk of money laundering if you are an estate agency or letting agency business.
Do not include personal or financial information like your National Insurance number or credit card details.
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