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)
A 'fit and proper persons' declaration for managers of charities and Community Amateur Sports Clubs claiming tax relief.
Check which flights to treat as connected for Air Passenger Duty Returns and payments.
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
How to tax company mobile phones given to employees.
How payments to individuals and businesses who use the domestic and non-domestic Renewable Heat Incentive schemes are taxed.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
How to deal with registered contact applications if you're an ISA manager.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
When you may receive a Plastic Packaging Tax penalty, what you could be charged and how this is calculated.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Complete the 'return of estate information' (form IHT205) for the year in which the person died, on or before 5 April 2002, if the estate is not likely to pay Inheritance Tax.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
CT600 V3 (2026) and V2 (2009) RIM artefacts for Corporation Tax software developers.
Find out how to apply for authority to give an employee foreign tax credit relief if you're a UK employer and you send an employee to work abroad.
Use this calculator to work out your hybrid rate of writing down allowance, if your accounting period includes the day the rate changed.
If you’re a member or a legal personal representative of a member of a public pension scheme and not a judicial or local government scheme member, check how the public service pensions remedy (known as McCloud) could affect…
As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales.
Get help to classify electric lamps for import and export.
Find out information about iXBRL data tagging and taxonomies with practical examples.
How to register and use the online Notification of Vehicle Arrivals (NOVA) service for agents.
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).