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 about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
Use the online form to send the evidence that HMRC has asked for, to support your Tax Free Childcare or Free Childcare for Working Parents application.
Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies.
Land transactions in Scotland before and after 1 April 2015 - how to get an urgent Stamp Duty Land Tax certificate.
Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.
A set of principles that both large businesses and HMRC should apply to the way they work.
Use the Charities Online service to claim tax back on Gift Aid Small Donations Scheme donations GASDS.
Find out how a non-UK resident company trading in the UK through a dependent agent permanent establishment (DAPE) would register for Corporation Tax.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
How Billing Authorities can assist the Valuation Office Agency (VOA) in updating rating lists and the information they need to provide.
Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.
Find out about HMRC's criminal investigation policy powers and safeguards.
Tax treaties and related documents between the UK and Gibraltar.
A short explanation of how public spending was calculated and shown in your tax summary.
Newsletter 174, published by HMRC in October 2025 to update stakeholders on the latest news for pension schemes.
Tax treaties and related documents between the UK and Mexico.
The latest changes to the bonus rates for Save As You Earn (SAYE) share option schemes.
This release strategy acts as the formal notice of changes to future releases of the Family Resources Survey (FRS) publication.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
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).