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
What Petroleum Revenue Tax is, how to work it out and when to submit a return to HMRC.
Use these road fuel charges from 1 May 2023 on your VAT return, to account for private consumption of fuel on a business vehicle.
All information about Value Added Tax (VAT) that has 'force of law'.
Cancel an organisation or individual's registration for the Economic Crime Levy and send any final returns to HMRC, if they've become insolvent.
Find out the rules on paying tax on foreign income and about residency, domicile and the remittance basis in the HMRC6.
Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.
Imposition of Monetary Penalty - Sabre Global Technologies Limited (SGTL)
Tax treaties and related documents between the UK and Latvia.
Find out how to send annual returns if you're an ISA manager.
Use this guide if you’re having problems running Basic PAYE Tools on a Linux operating system and need help to install the files.
List of all provisions that will continue to apply from the start of the 2017 to 2018 tax year or other point before the introduction of the forthcoming Finance Bill.
Find out about Child Benefit rules if you're coming to the UK from abroad or leaving the UK.
Use this spreadsheet to make an annual return of information to HMRC if you’re an Individual Savings Account (ISA) manager.
Get guidance from HMRC if you're a tax agent or an adviser.
Tax treaties and related documents between the UK and Andorra.
This factsheet tells you about HMRC's examination of your electronic records as part of their compliance check.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
Find out what options you have to delay sending HMRC information about goods and paying Customs Duty when you move them into or out of Great Britain (England, Scotland or Wales).
Insolvency Service research findings into concerns about take-on practices for Individual Voluntary Arrangements (IVAs).
Licensing authorities must get an applicant to confirm they're aware of their tax responsibilities on first licence applications for taxi driver, private hire and scrap metal licences.
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).