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 the checks we carry out to make sure you're paying your workers at least the National Minimum Wage.
Newsletter 175, published by HMRC in November 2025 to update stakeholders on the latest news for pension schemes.
Check the availability and any issues affecting the Simple Assessment payment plan service.
Explanatory notes and particulars (data) for the Export Accompanying Document.
When you may need to make a change to your Self Assessment tax return for SEISS payments, and how to do it.
Tell the Valuation Office Agency about changes to property details or that you think the rateable value is wrong. For valuations before 1 April 2023.
Find out who Landfill Tax applies to and how you can register or change your registration details.
Find out how to pay all or some of your grant back, make a voluntary repayment or what you need to do if you have not paid your staff enough after claiming the grant.
How to apply for a reduced rate of withholding tax, and work out the tax due on worldwide earnings.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Use these road fuel charges from 1 May 2023 on your VAT return, to account for private consumption of fuel on a business vehicle.
Guidance on compliance with UK financial sanctions regulations for high value dealers (HVDs) and art market participants.
Information for software developers to install and run the Local Test Service (LTS).
Find out what options you have to delay sending HMRC information about goods and paying Customs Duty when you move them into or out of Great Britain (England, Scotland or Wales).
Get help to classify articles of leather and other items in chapter 42 of the tariff for import and export.
The rules on subscriptions and how to repair a Junior ISA if you're an ISA manager.
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
Tax treaties and related documents between the UK and Hungary.
Tax treaties and related documents between the UK and Mexico.
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).