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 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 about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
Internal HMRC guidance manual detailing procedural guidance on VAT relief for disabled people
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.
This factsheet is about compliance checks into customs and international trade matters.
Find out how to value your farm stock for Self Assessment purposes.
Check the availability and any issues affecting the get an EORI number service.
Find out how to send annual returns if you're an ISA manager.
Check the availability and any issues affecting the Notification of Vehicle Arrivals (NOVA) online service.
Newsletter 168, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.
Find out what you should include in a heritage management plan, who to consult and the approval process for conditionally exempt properties.
Insolvency Service research findings into concerns about take-on practices for Individual Voluntary Arrangements (IVAs).
This guide tells you about Lottery Duty, who needs to register and what you need to do.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
If you’re a member or a legal personal representative of a member of a local government pension scheme, check how the public service pensions remedy (known as McCloud) could affect you.
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 more information on how to work out the benefit charge for company car use.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out when and how to register for the levy.
How to pay a penalty charge if you have failed to register or maintain a trust, and how long it takes for your payment to reach HMRC.
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).