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 Latvia.
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Tax treaties and related documents between the UK and Chile.
Find out what options you have to delay sending HMRC information about goods and paying Customs Duty when you move them into or out of Great Britain (England, Scotland or Wales).
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.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Check which flights to treat as connected for Air Passenger Duty Returns and payments.
Find out if you can claim Enhanced R&D intensive support (NI ERIS) as a loss-making, small and medium enterprise (SME) based in Northern Ireland.
Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
Find out how to protect your sign in details and reduce the risk of fraud when using HMRC online services.
How to make sure you take reasonable care if you need to send tax returns and other documents to HMRC, and what happens if you do not.
If a registered pension scheme has had UK Income Tax deducted from its investment income you can ask HMRC to repay the tax.
Find out how to pay all or some of your grant back, make a voluntary repayment or what you need to do if you have not paid your staff enough after claiming the grant.
Find HMRC payroll test data for software developers.
Explanatory notes and particulars (data) for the Export Accompanying Document.
Get help if you’re a tax agent or adviser who has clients with directors' loan accounts to declare on Company Tax Returns.
Tax treaties and related documents between the UK and Kazakhstan.
The PAYE internet submissions, expenses and benefits schema and supporting documents for PAYE software developers.
Information for software developers to install and run the Local Test Service (LTS).
Find out about the treatment of debts, loans and securities for Capital Gains Tax.
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).