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)
Ask HMRC for assurance on your first Research and Development (R&D) tax relief claim, if you are a small or medium-sized enterprise.
Find out how to register with HMRC if you run a digital platform.
Find out about updated guidance on end of year templates and changes to the share options limit and share class restrictions from April 2023.
Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.
Find out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025.
Guidance for software developers on the IRmark.
Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.
National Insurance guidance for software developers working with payroll software.
CT600 V3 (2026) and V2 (2009) RIM artefacts for Corporation Tax software developers.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Get help to classify edible vegetables, roots, tubers, herbs, spices, fruit, nuts and peel for import and export.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
How to register and use the online Notification of Vehicle Arrivals (NOVA) service for agents.
Use this calculator to work out how much creative industry tax relief or expenditure credits you may get for your production and where to claim it on your Corporation Tax return.
Tax treaties and related documents between the UK and Gibraltar.
Find out how to complete the employment pages of your Self Assessment tax return if your employer provides living accommodation for you or your relations.
Find information about the averaging tax relief available for authors or artists.
Find out about the Accrued Income Scheme and how to work out your accrued income profits or losses.
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).