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Use this service to check your files for formatting errors before submitting annual returns for employment related securities.
Find out about HMRC's criminal investigation policy powers and safeguards.
This notice is about excise duty drawback which is a refund of UK excise duty.
Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.
Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.
The 2021 IVA Protocol should not be used after 30 June 2025 . These documents are for reference only.
Use these tables to check your employee started with you in time to qualify for paternity pay.
Guidance for claiming annual investment allowance, small pools allowance and writing down allowance for accounting periods that are more or less than a year.
Licensing authorities must get an applicant to confirm they're aware of their tax responsibilities on first licence applications for taxi driver, private hire and scrap metal licences.
What to do if you miss the registration deadline for employment related securities.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Get guidance from HMRC if you're a tax agent or an adviser
This factsheet is about your rights under Article 6 of the European Convention on Human Rights (HRA) when HMRC is considering charging you an enabler penalty.
Information relating to the 2019 independent review of the disguised remuneration loan charge.
Newsletter 171, published by HMRC in July 2025 to update stakeholders on the latest news for pension schemes.
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.
Find out about the conditions you must meet to qualify for the disability element of Working Tax Credit and Child Tax Credit.
This COP26 leaflet gives detailed information on tax credit overpayments.
If you have pension lifetime allowance protection or have had a benefit crystallisation event, check if the public service pensions remedy (known as McCloud) has affected these.
Don’t include personal or financial information like your National Insurance number or credit card details.
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