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
Information relating to the 2019 independent review of the disguised remuneration loan charge.
Use this helpsheet to fill in your Self Assessment tax return and the trading pages of a Partnership Tax Return.
Tax treaties and related documents between the UK and Serbia.
Guidance explaining help with the costs of childcare for parents.
If you have pension lifetime allowance protection or have had a benefit crystallisation event, check if the public service pensions remedy (known as McCloud) has affected these.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Work out your subsidy awards for Climate Change Levy and check when you need to report them to HMRC.
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 about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
How to register and get client authorisation for the Gambling Tax for Agents online service.
The role of the Government Debt Management Function (GDMF), the Government Debt Strategy, the Debt Functional Standard, and the the Debt Centre of Excellence
Find out what you should include in a heritage management plan, who to consult and the approval process for conditionally exempt properties.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC.
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
If you operate as a business, find out if you need to include a COVID-19 grant or support payment on your tax return.
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 how to submit brand details to HMRC for Scotch Whisky, Irish Whiskey, Irish Cream, Irish Poteen, Somerset Cider Brandy and Single Malt Welsh Whisky if you're a verified bottler.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
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).