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
Find out how to register to send your Stamp Duty Land Tax (SDLT) return to HMRC if you're an agent, solicitor or organisation.
Verify the identity of an officer from HMRC or an HMRC collector if they contact you in person.
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
This factsheet tells you about penalties for inaccuracies in a return or other document.
Details you need to give to digital platforms when selling goods or services in the UK.
Find the interest rates that apply on late or early payments across all tax regimes.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
This factsheet will tell you about choosing to contact us by email, including the risks, and opting out of using email.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
How to migrate from the Pension Schemes Online service to the Managing Pensions Schemes service and manage and view your pension schemes.
Find out about the different types of HMRC penalties and how you can help your clients avoid them.
Use the P11D Working Sheets (2025 to 2026) to help develop payroll software if you're a PAYE software developer.
How to apply to HMRC for statutory clearances for transactions, and information to provide in your application.
Learn more about money laundering regulations, your responsibilities and how to report suspicious activity.
Find out rates and allowances for pension schemes for the 2026 to 2027 tax year.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Check if your company qualifies for Theatre Tax Relief for Corporation Tax and what you can claim.
How to complain about serious misconduct by HMRC staff and how your complaint will be dealt with.
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).