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
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
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.
Find out how to submit a return and how to amend a return for the Economic Crime Levy.
Guidance on retail schemes which remove the need for the retailer to identify the VAT liability of every transaction by providing an alternative method of calculating output tax liability
Find trade and commercial contacts for Community System Providers (CSPs).
Find guidance for software developers working with the Corporation Tax online service.
Check the availability and any issues affecting the Employer PAYE service.
This notice is about Tobacco Products Duty and the fiscal marking requirements for tobacco products.
Tax treaties and related documents between the UK and Latvia.
Find out about which version of a taxonomy you should use to file a Company Tax Return.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out if you need to pay Fuel Duty on the fuel you produce, import or use and the rate you need to pay.
How Gaming Duty is charged, and who has to pay.
Find out what goods you do not value when when working out the VAT due on import to the UK.
A set of principles that both large businesses and HMRC should apply to the way they work.
Guidance for ISA managers about how to operate the Junior ISAs scheme rules.
The general terms and conditions ISA managers must provide when managing, transferring and withdrawing JISAs.
If you're a Lifetime ISA manager, find out when you need to calculate withdrawal charges, how much it will be and what happens if an investor appeals a charge.
How to become a qualifying overseas pension scheme (QOPS) so that members of your scheme can claim UK tax relief on pension contributions.
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT Return and the time 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).