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
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
The Valuation Office Agency does not usually change your rateable value if your property is in a state of disrepair. There are however, exceptions to this.
Find out what relief is available when transferring your business and assets in exchange for shares.
Tax treaties and related documents between the UK and Bulgaria.
Find out how Capital Gains Tax is chargeable on capital payments and how to complete the capital gains summary of your tax return.
What you must do if you import or export vaping products.
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.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Use the online service or print and post form (EX597) to claim relief on excise duty when you use alcohol in the production or manufacture of eligible articles.
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Find out about the legal definitions of biofuel products and fuel substitutes, excise duty rates and the roles and responsibilities of producers from 1 April 2022.
The PAYE recognition for payroll software developers page is for software developers who've completed development and testing and want to apply for PAYE recognition.
What to do if you and your employee disagree with a formal decision about entitlement, how to appeal and who decides.
Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.
Tax treaties and related documents between the UK and Russia.
This notice explains all of HMRC's Extra Statutory Concessions in force at the time of publication.
Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.
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).