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If you import goods from the EU to Great Britain, from 31 January 2025 you will need to submit a safety and security declaration.
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Get guidance from HMRC if you're a tax agent or an adviser.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
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.
These factsheets are about employment status, a term HMRC uses to decide if a worker is employed or self-employed.
This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
Newsletter 170, published by HMRC in May 2025 to update stakeholders on the latest news for pension schemes.
The Vulnerability, Economic Abuse and Communications Toolkits have been designed to help public sector creditors identify and support their vulnerable customers experiencing a range of difficulties. They may also be useful t…
This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.
Find out how to check your risk of being involved in tax avoidance if you work through an umbrella company.
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.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Find out about Lottery Duty, how the duty is charged and who has to pay.
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Find out how to report a potential security issue or vulnerability in an HMRC online service and what information to provide.
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 the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
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