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
Check the availability and any issues affecting the Basic PAYE Tools (BPT) online service.
Choose how to pay Customs Duty, excise duties and VAT.
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
Find out what steps you should take to ensure that you can declare that documents and returns being submitted to HMRC are correct and complete.
Find out what roles and access you can give your staff in your HMRC online services for agents account and your agent services account.
How to apply to HMRC for statutory and non-statutory clearances or approvals for transactions, and where to send applications.
Learn more about money laundering regulations, your responsibilities and how to report suspicious activity.
Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.
Find the schema and supporting documents for software developers who use Automatic Exchange of Information (AEOI).
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Find out rates and allowances for pension schemes for the 2026 to 2027 tax year.
Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.
How to apply to HMRC for statutory clearances for transactions, and information to provide in your application.
Find out about methods fraudsters use to try and get your personal information by viewing examples of scams identified by HMRC.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.
Find out how to apply for approval to get an agent services account, if your agent business is based outside the UK.
This factsheet will tell you about choosing to contact us by email, including the risks, and opting out of using email.
Check how to apply for a Group Payment Arrangement to save money by making joint payments of Corporation Tax.
Check the availability and any issues affecting the Check a UK VAT number online service.
Do not 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).