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
Emergency Alerts Test on Sunday 7 September, 3pm
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Guidance for software developers on the IRmark.
Tax treaties and related documents between the UK and Barbados.
This notice explains what records you need to keep if you are a trader in goods or services that have to pay Excise Duty (revenue trader).
Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.
A short explanation of how public spending was calculated and shown in your tax summary.
Student loans collections specification for payroll software developers.
This notice makes additions to the lists of territories and taxes which have implemented Pillar Two rules and are specified for the purposes of Multinational Top-up Tax and Domestic Top-up Tax.
Check if you need to register for Aggregates Levy and change your registration details.
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.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Find out how to convert GMPs into other scheme benefits and equalise pensions to remove inequalities.
A new annual flat rate expense allowance for laundering uniforms has been agreed between HM Revenue & Customs and Ministry of Defence.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
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.
Find out from HMRC how much Stamp Duty, penalties or interest you need to pay on transfers of shares.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Find out about HMRC's criminal investigation policy powers and safeguards.
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).