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This document is a policy explainer for the changes the government is making to rates of tax on property, savings and dividend income, which were announced at Budget 2025.
Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.
A special edition of HMRC's monthly Agent Update, in preparation of sending your client's first quarterly update.
This guidance will help you work out if you need to tell HMRC that you use or promote a tax avoidance scheme.
Find guidance for software developers working with the Corporation Tax online service.
The general terms and conditions ISA managers must provide when managing, transferring and withdrawing JISAs.
Check if you'll need an import licence and what import duty you'll need to pay when importing certain agricultural goods and food from outside the UK.
The types of tax you will pay as an employee and how this could affect any benefits your claim.
Find out which HMRC services are currently experiencing unplanned downtime.
Find out what information you need to collect under the Cryptoasset Reporting Framework (CARF).
Find out which motor vehicles you can and cannot claim a payment for using the scheme.
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.
If you trade in draught alcoholic products, find out if you could pay a reduced rate of Alcohol Duty.
If you're a non-UK resident temporarily importing a vessel, check if you can get relief using Temporary Admission (TA) and the rules that apply while your yacht is under the TA procedure in the UK.
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.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
When electronic transfers are exempt from Stamp Duty Reserve Tax (SDRT) and when and how you can get SDRT relief.
Use this spreadsheet to send registered pension scheme relief at source annual information to HMRC.
Do not include personal or financial information like your National Insurance number or credit card details.
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