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
Tax treaties and related documents between the UK and Taiwan.
If you believe you’ve overpaid tax, use the tool to tell you if an overpayment relief claim is the correct way for you to claim it back.
Actions you can take as an umbrella company to support compliance and best practice in the temporary labour market.
How to pay Air Passenger Duty, and how long it takes for your payment to reach HMRC.
How payments to individuals and businesses who use the domestic and non-domestic Renewable Heat Incentive schemes are taxed.
Find out which disposals of assets from historic houses are within the scope of VAT.
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late.
CT600 V3 (2026), CT600 V3 (2025) and V2 (2009) RIM artefacts for Corporation Tax software developers.
The PAYE internet submissions, expenses and benefits schema and supporting documents for PAYE software developers.
Find information about tax and National Insurance contributions for MPs and ministers.
Find out how to apply to be a UK Real Estate Investment Trust if you're a company or group of companies who invests in properties.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
You can get relief on exported and converted packaging in the same accounting period or claim a credit for them on a later tax return.
Report subsidy awards for Climate Change Levy to HMRC, using our online form.
If you're a non-UK resident temporarily importing a vessel, check if you can get relief using Temporary Admission (TA) and the rules that apply while your yacht is under the TA procedure in the UK.
Find out how to submit brand details to HMRC for Scotch Whisky, Irish Whiskey, Irish Cream, Irish Poteen, Somerset Cider Brandy and Single Malt Welsh Whisky if you're a verified bottler.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find step-by-step help to send an Earlier Year Update (EYU) if you currently use the Basic PAYE Tools (BPT) to operate payroll.
Check the availability and any issues affecting the Do a tax check when applying for a licence service.
Find out about common areas of error when reporting the Apprenticeship Levy or claiming Employment Allowance.
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).